Research On China's Person Income Tax Law

Personal income tax is a tax levied on net income of a person. It plays a positive role in maintaining national rights and interests, regulating personal income, alleviating the unfairness of social distribution and increasing government revenue. This essay discusses from four aspects. Firstly, it talks about the development path of personal income tax law of China. It introduces the personal income tax law at different stage. Secondly, it introduces the composition of current personal income tax law, including the main body, taxation items, tax rate, the basis of calculating tax, the calculation of due payment of tax, the reduction and exemption of tax, the management of collecting tax and so on. Thirdly, it introduces the characteristics of China's personal income tax law, enterprise income tax law and foreign-funded business income tax law and the relationship among them. Finally, according to the problems of China's personal income tax law, the article puts forward some point of views to consummate it.