The Research Of The Theory And Practice Of Tax Remission

From on the history of Chinese amnesty, the artic has set forth the connotation, characteristic and effect of tax remission. And then it concentrates on a variety of modern tax remission acts which have been introduced in the Western countries or areas and summarizes them. In 2004 firstly, individual income tax remission to foreign nationality individual was started in China, but it was disappointing and worth analyzing. There are a lot of problems on the system and practice of individual income tax .They have affected tax income distribution and have no way to resolve the cumulative tax evasion problem. Author suggests that while individual income tax system will be perfected, the tax remission as a supporting measure can be adopted to resolve the questions left from history, Additionally the all-round tax remission can not be carried out in our country at present and is not necessary.