Reform And Improvement Of China Current Individual Income Tax System

Individual Income Tax , which is playing an important role in the modern tax system , is the dominant taxation in the majority of developed countries and one of the main sources to the fiscal incomes of many developing nations. Every function of it is being widely used in the practices of macroeconomic regulation and control.In China , the individual income tax lvey started quite late,but it developing with high speed. Now it be comes the main tax of our country. Along with the rpaid economical development,particularly after our country entried to the WTO,the persent individual income tax system could not meet the demands of the economic development and need be reformed. This dissertation consists of four improtant parts.The second chapter introduces the source and development of Individual Income Tax , especially its forming,main features and developing history in China.The third chapter,the main problems,existing in present Individual Income Tax system in China,have been discussed,such as the design of tax model , the provisions of taxpayers'status , the choice of tax forms and the defection of expense deduetion system.The fourth chapter, the experiences on Individual Income Tax in abroad countries are presented and the suggestions to China are discussed. And compares domestic and abroad Individual Income Tax system in tax model, the provisions of taxpayers'status, rate forms and expense deduetion.It points out the significant experience we can get from abroad Individual Income Tax system.As the most important part in this thesis,the fiveth chapter presents the measure of reforming and perfecting the Individual Income Tax system based on the reality in China and the knowledge in previous parts.