The Reformation Of Personal Income Tax In The View Of Fair Distribution

In recent years, with our country's economy fast development, people's life level have improved significantly; but at the same time, the gap between residents income allotment is also becoming wider and wider , which becomes one of the important problem in the progress of our economy sustainable development and social stabilization . Personal income tax is a general means in regulating the income allotment for every government that play a great role in fair distribution. But because of the personal income is a young tax in our country , it just have 20 years history since 1980 when begin to impose it. What's role the personal income tax have played in regulating the income allotment ; what's the target position it should fix in present society and economy situation. In order to further show the function of the personal income tax . That how should we adjust it in reality has become a important problem from tax theories field to the actual work section. That's the same direction the text tries to make research in.If the Personal income tax wants to regulate the income allotment effectively, it should have two conditions: the one is that the tax income should overall reflect the really ability to pay tax ; another is the tax rate have the property of progression . According to this, this text stand on the angle of fair allotment , and revolve around the central thesis"personal income tax regulate the income allotment", based on the actuality of tax system and our society and economy development , through the theory and demonstration analysis of the personal income tax regulation in income allotment. We have find the current tax system is unreasonable, meanwhile we learn the successful experience from the other countries in world ,then pursue the perfect development direction and system design of our personal income tax .