A Study On Taxation Model Of Individual Income Tax In China

Individual income tax reform is not only the important issue of the taxation theory study, but also a hot topic of public. The national "Eleventh Five-Year Plan" Outline put the "classification and integrated combination" taxation model as individual income tax reform's goal. Individual income tax reform or the reform of tax system design, relates to the tax system elements, tax system implementation mechanisms and structure of the tax system, while the elements and the design of implementation mechanisms are the micro-institutional arrangements of individual income tax system, only the design of the tax system structure to be confirmed, the elements and the implementation mechanisms of tax system can be under a unified ideology, otherwise, the process of micro-institutional arrangements is easy to confusion. The structure of tax system is given a basic framework for individual income tax system, while the design of the structure of tax system is essentially the choice problem of individual income taxation model, different choice have different effects on assessment objectives for the tax system as well as tax fairness and efficiency.From the perspective of fairness and efficiency, this paper analyzes the three kinds of different individual income taxation model on reflecting the principle of taxation, to find out individual income tax country-specific choice of assessment model in the implementation of the laws where the sum of its factors. And then evaluate and analysis the current situation and existing problems of China's present individual income tax model in comprehensive. On this basis, suggesting that the choice of individual income tax model is a comprehensive individual income tax models and the location of tax functions is to organize fiscal revenue and regulate income distributions. Then from a quantitative point of view, through the simulation study to analysis three different modes in the realization of tax assessment functions, demonstrated that the comprehensive model is more conducive to organize fiscal revenue and regulate income distribution, as well as achieving tax fairness and efficiency. Finally from the sound perspective of management measures, make some recommendations for improvement for China's individual income tax reform.