Research On The Reform Of Individual Income Tax System In China

As one of the most complicated taxes in the world, the individual income tax has apivotal position in the tax system among the countries. This tax plays a significant rolein guaranteeing the national finance income and regulating socialdistribution.Meanwhile, it is one of the most important means of macro-control in ourcountry. With the development of the market economy, our country tax system graduallyexposes many problems, especially in the process of income redistribution. Its functiondoes not work well so that it gives rise to a fact that individual income gap is too large,and social injustice contradictions and negative effect rise. The individual income taxlaw has been reformed six times in our country. Broadly speaking, it seems to beworking. However, due to its inherent problems of tax system pattern not to be cured,there are still fundamental flaws. Therefore, on the basis of combining the overallsituation of the world with China’s economic and social developmentrequirements,reviewing and analyzing the basic problem, our country should use theoverseas beneficial experience in the course of our country’s reform and deepen thereform of the legal system of individual income tax in order to make it graduallyperfect.