Research On The Issue Of Personal Income Tax Loss Of Our Country

Personal income tax draws worldwide attention from its start, as it bears two essential functions: raising financial revenues and accommodating revenue distributions. With the development of society and economy, its position as a main tax is gradually presented and enhanced. However, the pervasion and severity in the personal income tax loss disturbs the national economy and social order, impacts economic development and social advancement, and even restricts the development of a country's revenue system. Thus how to prevent personal income tax from loss becomes a worldwide issue. As a developing country with a short history of personal income tax introduction, China is also facing up with the severe issue. Therefore, make researches on China's personal income tax loss seems more pressing and important.In order to solve the issue on the loss of China's personal income tax, the paper, based on the combination of theory and practice, synthetically adopts the methods of qualitative analysis and quantitative analysis, combined with related theories, and summaries the present conditions of personal income tax loss. Based on the analyses, the paper builds up a model and does further research on the factors which affect the loss of personal income tax. At last, the paper brings forward concrete policies on dealing with the loss of personal income tax.The innovation of the paper lies in that it finds out and summarizes the cause of income tax loss in our country and put forward some relevant strategies Firstly, it starts the research from the perspective of fundamental causes. The author is convinced that to deal with the problem of income tax loss, the system of income tax in our country should be improved first. And it also gives some countermeasures of dealing with the problem according to the very fact of our country. Secondly, based on the analysis of the practice of the imposition and management of income tax in China, it brings forward the suggestion of establishing the system of bank saving network and realizing the connection between the network of taxing system and the bank saving system, other financial institution, enterprises and customs so that effective transformation and exact inquiry of information come into practice as soon as possible.