The Reference And Perfection For Chinese Personal Income Tax Legislation

Chinese introduction of personal income tax for nearly 30 years, accompanied by the rapid economic development and the continuous improvement of people's incomes, especially in the 1994 tax-sharing reform, personal income tax system in China is also in the position occupied by a gradual increase, according to the Department of Administration The report shows personal income tax now is the fourth-largest taxes. But we can also be evident from a variety of statistical data to see the personal income tax revenue play a role in regulating not enough, the working class have become the main force in the personal income tax paid, while studies have shown that, China's personal income tax levied before and after The coefficient does not take a big change, with the gap between rich and poor continues to expand, the community has repeated calls for reform and improve the personal income tax to make it play in narrowing the gap between rich and poor a greater role, this article is in this context Expand research.In addition to the introduction of this text is divided into three parts:The first part is the introduction of personal income tax, first, the concept of personal income tax, elements, the collection of patterns, functions, and History on the personal income tax has made a broad horizontal and vertical for us to understand and analyze a basis for personal income tax.The second part of this article on China's personal income tax has made a more systematic introduction, including the status quo of China's personal income tax legislation, as well as the shortcomings of existing legislation, China's personal income tax legislation is mainly based on legislation in the particular national conditions, the at the time played a very active role, it is undeniable that in recent years the legislature of personal income tax legislation has been constantly adjusted, but also played a very good role, but we also should be noted that, due to changing times and the economy development, and personal income tax legislation has already been a number of standards no longer meet the real needs, this part of the specification we need to learn and improve.The third part of this article in the second section presents the problems and deficiencies of the basis, the relevant legislation in other countries for reference, and based on the draw on the relevant legislative proposals, and the article also noted, during the legislative reference and improve the conditions must be noted that the differences can not copy other country's legislation, should always noted that China is a populous developing country, so we must persist in reform and improve the tax burden on an equitable basis to take into account the efficiency of collection. This section mainly on China's current collection model, collection system, tax rates, deductions and other living expenses put forward its own legislative proposals.