The Analysis On The Pattern Of Individual Income Taxation And The Reality Choice Of China

Our country's individual income tax was levied from 1980.Through the reform of tax system in 1994,it has become the fourth largest tax of our country.Individual income tax has been playing some extent role in organzing the fiscal revenue and regulating income distribution.However,with the development of the economic,the deepen of reform and the changes of international situation,our country's individual income tax has not been fit for the situation now.It is needed to be reformed as soon as possible.The root cause of this is the foundation——the pattern of individual income taxation has not been met for the demond of development and reform,and hinder the effect of it.So,its very important and urgent for us to reform the pattern of individual income taxation and formulate related regulations.This article analysis the pattern of individual income tax,which is the basic of taxation system through theory research and Comparative analysis.Tring to find the best solution for the target pattern of individual income taxation.The author put forward a basic structure of individual income taxation system,which is the cross compound individual income tax pattern.