Flat Tax Ideas And My Personal Income Tax Reform

Since the origin of the income tax has been in raising financial resources, regulating income distribution, regulating the economy have played a prominent role in the modern tax system occupies an extremely important position. However, in the development and improvement in the process of progressive income tax system has become complex and cumbersome. Stanford University researchers Robert Howe, Alvin Rabushka on the traditional income tax system cumbersome and complex long-term in-depth study, proposed a "flat tax" new ideas, actively promote the simple and efficient tax system reform. Because of its inherent fairness, efficiency, simplicity and operational methods, and many other advantages, is widely accepted around the world. In the following, Jamaica, Russia and other Eastern European countries to adopt and made great achievements, the EU countries and the world has also followed suit, and has made costly results. Flat tax has also been accepted around the world and has become a trend of tax reform.Although the implementation of Chinese personal income tax relatively late, but with the economic development and increase people's income, personal income tax revenue in organizing, regulating income distribution and regulation of the economy are playing an increasingly important role. Nowadays, our country's current Individual Income Tax System is too own to meet the need of economic development of the present stage, produce a lot of questions, has caused the harmful effects to economic and social development. Therefore, the urgent need for China's personal income tax system reforms. At present, personal income tax reform proposal on a lot of the basic direction of reform has been largely agreed, such as simplifying the tax system, reducing tax rates, broadening the tax base and so on. However, the specific design for the reform program have largely remained stuck in the choice of assessment modes, adjust the exemption amount, set away from the progressive tax rate and level of traditional thinking. In view of this situation, I believe that for my personal income tax system reforms, can draw on and refer to the international success of the reform experiences of a number of countries, from the perspective of a single tax on personal income tax system in our country the reform of some new exploration. This paper mainly introduced the following five aspects of China's personal income tax flat tax model of reform:Part I, the connotation of a flat tax idea and its evaluation. In this section of the single tax theory, to do a more detailed introduction, through the United States federal income tax system is reviewed and analyzed the single tax theory, background, specific program design and the impact on the economy. The chapter is the theoretical basis for this part of the post-analysis of the text provides the basic theoretical basis for.Part II, a single tax in the foreign real and development. This part has introduced the state of development of single tariff of some countries and regions, mainly including practice of countries such as Jamaica, Russia, European Union, etc. Discussed in detail a single tax reform, which focus on analysis of a flat tax after the implementation of Russia and the European Union and other countries the tax, economic and equity impact as an example of these countries a single tax reform, the successful experience and the right of China's Personal Income Tax Reform revelation.Part III, the status quo of China's personal income tax and evaluation. This part of the Personal Income Tax in China are analyzed the existing problems, as well as on economic and social impact, such as an unfair tax regime, tax loss of serious damage to the efficiency of the economy. Through the analysis of these issues, identify the crux of the fifth part of the design of the tax system was foreshadowing.Part IV, the views of the various comments on the reform of personal income tax. This part of the current personal income tax reform, three kinds of mainstream opinion were analyzed, the system itself to start its analysis of the conditions of its application, combined with China's national conditions, come to our country's personal income tax reform is not suitable for all three views.Part V, China's personal income tax model of a single concept. This part of the first personal income tax in China has carried out a functional orientation, combined with analysis of China's national conditions of China's implementation of the necessity and feasibility of a flat tax for the third part of my personal income tax problems, designing a new model of personal income tax. Finally, some of the reform package of measures also made a number of recommendations to safeguard the implementation of a flat tax.