Perfect Our Individual Income Taxation With Foreign Experience

As a world tax category, individual income taxation has twohundred years' history since it has been established, and it becomes the main incoming source in most of the developed countries. Since our country has began to levy individual income tax in 1980, it plays some activity roles in promoting the economic development of our country. But at same time the personel income gaps of our country is furtherly enlarged day after day,which is against the "Construct Hamonious Society" economic development guiding ideology.Therefore, it is necessary to correct and perfect the current individual income taxation system.Because it can adjust the personal income and increase the financial income. With the foreign advanced experience,the thesis gives the suggestion to reform our current individual income tax system.Firstly, the thesis reviews the developing history of our individual income tax,inspects the exerting condition, gains the developing tendency of it and expounds the background of this study: learn from the foreign advanced experience to perfect our current individual income taxation. This also indicates the significance of the study.Secondly, the thesis compares our current individual income taxation with other countries' in the pattern of taxation, tax range, starting point of taxation, setting up of tax rate, tax collection and administration, points out and analyses the problem of our current individual income taxation.Finally, the writer gives her conception on the next reform of our current individual income taxation: following the basic line "scheduled income taxâ†'compound income taxâ†'unitary income tax" in pattern of taxation,resorting to "anti-enumerating" in tax range, taking the implementing deduction methed of fixed and floating in starting point of taxation, simplifing the construction and lowering the level in tax rate, progressive achieving legality, modernization and cooperation in tax collection and administration.