The Research On Optimization Problem Of Individual Income Tax System In China

The tax revenue is an important component of fiscal revenues, and crucial adjusting and controlling means, which is the"stabilizer"of social economic development. Individual Income Tax is one kind of direct tax. A policy tool used to regulate personal income distribution. Since the day Individual Income Tax was levied, it has played an important role in organizing the fiscal revenues, regulating income distribution. In recent years, with the constant development of our country's socialist market economy, disparity of personal income distribution was widened influence both to the social stability and national economy gradually, which made unfavorable sustainable development. Our country's Individual Income Tax System can't already meet the need of the latest economy development. Modification and completion of the system are extremely urgent.In this text, our country from the Individual Income Tax and Individual Income Tax System to define the concept, the analysis of Individual Income Tax System to optimize our country to promote the mechanism of social development. Of our country have an Individual Income Tax System and the development process, pointing out that the system currently in substantive and procedural law with regard to the problem. Relevant experience from abroad, to explore my country and optimize the direction of Individual Income Tax System, from the substantive and procedural law, proposed separately by two corresponding measures. Individual Income Tax System that is to be achieved from the classification of the income tax system to the income tax system into a comprehensive, reasonable tax rates and the cost of setting the standard deduction, the tax unit of the scientific selection and broaden the tax base, and gradually strengthen the collection and management system reform and improve the supporting system, the Individual Income Tax has become China's socialist market economy before a smooth one powerful tool..