The Research On Levy Object Of Individual Income Tax

Taxation is the main way to obtain financial income,and income tax is an important type,occupying the main status in the modern state. Especially the individual income tax,it tends to occupy larger percentage of tax revenues in the developed countries and is a major source of revenue;in our country,the personal income tax has also become the fourth-largest taxes. Personal income tax is not only plays the function of increasing financial income, as a means of redistribution, in its regulates personal income, narrow the gap between rich and poor aspects also plays the role of accomplishments. Now, more and more attention has been for individual income tax, personal income tax reform and improvement of academic research have also been key points of discussion. At present, the academic circle on the individual income tax research focuses on the personal income tax expense deduction, tariff design, taxation system model, tax collection issues; such as the individual income tax, for the core tax elements -- imposition object of study, namely tax object are rarely deserted. However, for individual income tax levy object in the investigation to the greatest extent can not only on individual income tax sources, expansion of the individual income tax revenue increased; moreover, the reasonable design also levy object to a certain extent balance different groups taxpayer benefits, adjusting income gap, perfect our income distribution system.The essay based on individual income tax for investigation and observation, the object of study from the study of individual income tax related basic theory of taxing and object, closely related analysis and discusses the theory; then based on this review current situation of individual income tax levy object and shortcomings, and in some foreign relevant countries experience and excellent achievements of reforming and perfecting the tax object of individual income tax. This article uses theoretical analysis, comparative analysis, historical analysis methods for individual income tax levy object, trying to make comprehensive, detailed and objective, to attract more people to the personal income tax levy object research and analysis, and constantly enrich and perfect the theory of individual income tax levy object, promote individual income tax levy object system design. Specifically, this paper will be divided into four parts:The first part of this paper, the personal income tax levy object associated issues of basic theories. Firstly, the differences of taxing and object are confusing for the relevant concepts: levy object, the tax law that tax on personal income tax; the legitimacy of the finally based on this analysis to the core - income tax object of understanding. These are studying and discussing individual income tax levy object premises and foundations, and also studying levy object inevitable and unavoidable former problems.The second part of this paper, based on the study of individual income tax review of current tax object system present situation, based on the tax items, personal income tax expense deduction system is pointed out the analysis of the current situation of individual income tax levy object deficiency, and in view of the present "illegal income" can the hot issues in the tax object into carries on the discussion and analysis.The third part of this paper, mainly inspects the foreign countries of individual income tax levy object to relevant regulations, for example, the Great Britain, the United States, Germany, Japan; the introductions above four countries about the personal income tax levy object, which specific system from foreign individual income tax about the beneficial experience and levy object can be used for reference of individual income tax levy and introduced into China in the reform and perfection of the object.The fourth part of this paper, for the second part of this paper about the problems and defects existing proposes reform and perfect recommendations: reform of the tax system mode; improve personal income tax levy projects; will "illegal income" into individual income tax levy object; reform and improve the personal income tax expense deduction system. The author tried to through the theoretical investigation, the excellent experiences of foreign related system hoping for developing and perfecting individual income tax levy object.