Research On XX Area Personal Income Tax Deduction And Declaration Management

Personal income tax is duty imposed on personal income and also an important measure for a state to adjust individual income distribution. After establishment of the state, despite that INDIVIDUAL INCOME TAX LAW OF THE PEOPLES REPUBLIC OF CHINA was reformed for 5 times, in practices, the law still shows obvious unconformity with the economic development status in aspects such as cost deduction and declaration etc. reform our personal income taxation system to make it realize its appropriate function and conform with Chinese economic development has become an important topic of China's Taxation System reform.In this article, through research on personal income tax deduction and declaration management of XX area, combining theory with practice and applying economic theory and analysis method to analysis history, situation and existing problems of XX area's personal income tax cost deduction and declaration. Hereinafter writer calculated present and next few years' personal income tax cost deduction standards, by combining present practices and referring international experiences, pertinently provided suggestion on strategies to perfect personal income tax deduction and declaration management.