A Study On Chinese Personal Income Tax System Reform

Since reform and opening, along with the continuous development of market economy, personal income distribution in China has been changing. Diversification of income sources and forms has become a reality. With personal income increased degree of market access, the gap of personal income distribution become more and more large, and this trend more and more significant. In a market economy, the gaps of income distribution is very normal, but the market economy is the free economy can not be automatically and effectively adjusted income distribution. All sectors of our society at present income distribution gap is too large, would be very detrimental to China's social stability, affect China's economic reform developments in the field in depth, but also to a certain extent offset by the results of the reform. So, how to solve the personal income distribution gap is too big problem, should play a major role in personal income tax.This thesis first has been studied personal income tax system theory of the major developed countries in different periods of,in order to seek reform of personal income tax system at this stage to provide theoretical support. Western scholars on the theory of regulatory function of personal income tax point of view, the change trajectory as follows:from efficiency as the main criterion to the main criteria of fairness as the main criteria of efficiency and then.The concludetion is that:in the present and future long period of time, personal income tax system reform in China should give priority to the principle of equity, taking into account the efficiency principle, give full play to the role of personal income tax in the organization of State revenue, regulation of personal income distribution, promotion social equity and justice. Secondly, the article reviews the establishment of personal income tax system and reform process, on the ins and outs of personal income tax system reform and development of successive carding steady progress for the future reform of a tax system provides a theoretical level and operational level of valuable experience.The third part describes the major developed countries, the development of personal income tax system and present, for the reform of China's personal income tax system provides a valuable experience, worthy of our careful study and learn.The forth part analysing the current individual income tax system defects, focusing on selected issues from the tax model; the tax base problem; tax issues; taxes on the Units; expense deduction of five aspects of the issue in depth analysis and research, pointed out the existence of which problem. Finally, is the iders of the personal income tax system in China to reform, from a tax model selection; the tax base problem; tax issues; taxes on the Units; fees deduction to reform in five areas to improve China's personal income tax system.China scholars present are lack to the research of personal income tax, particularly, stand of the planned economy to a market economy from the perspective of the transition to study the generation and changes in personal income tax reasons, or a weak area. China is building a socialist market economy, market mechanism is not perfect, the situation be improved resource allocation, income gaps have emerged, which are made of high tax demands.According to the reality in our country's economic development, how to reform and develop the Chinese personal income tax,is what we need to think about, pull one hair and you move the whole body,the personal income tax reform is very important, it Involved in all aspects of the interests of all sectors of society, it will have a profound impact to the future pattern of income distribution in China.