Legislation Commenting On Our Country's Individual Income Tax Perfection

Under marketplace economic system, individual income tax is one of main body categories of taxes in one country tax revenue structure , main part being one country budgetary income originates in. The present age optimization tax system theory all the time looks on individual income tax as the important object of study. The individual income tax characteristic includes being rich in elasticity , having stronger income again assignment and stabilizing the economy function and so on mainly. Our country individual income tax system has experienced many times changes , the person has developed for trajectory behaviour becoming the individual income tax system according with market economy system request step by step since 1980's. But, at present, still, individual income tax of our country system there exists a lot of problem , is not enough to improve and perfect very much. The main body of a book main union Western countries, how analytical our country individual income tax system have problem and improves and perfects. The national conditions again, passing the analysis to these valuable experience and being tied in wedlock our country, brings forward some idea and suggestion of active perfect our country individual income tax then especially we get many beneficial enlightenments in the useful experience from the Western countries.After the main body of a book having analysed our country Individual Income Tax Law having a few problem, try to discuss perfect our country Individual Income Tax Law currently in effect from the entity coming two aspect of law and procedure law. Whose main viewpoint has:First, model after up perfect our country Individual Income Tax Law from the entity, whose main content includes: Change the active individual income tax system pattern , improve the individual income tax exemption forehead, perfect individual income tax cost deducts system , reduces the individual income tax rate, tax base cutting down the individual income tax rate grade , broadening individual income tax.Secondly, be to follow Individual Income Tax Law coming up perfecting our country , to include mainly from procedure: The plan changing individual income tax collects a pattern , continuation effectuation wellhead controls, the generation button perfecting individual income tax on behalf of capturing system, exponent-rization administration of tax revenue , the tax revenue reinforcing individual income tax putting individual income tax into practice oversee measure.