0n The Legal Issues Of Taxation Reform Of Chinese Personal Income Tax

Personal income tax levied in the 18 century England, after 200 years of development, has become widely used in today's world, a tax, and the main taxes in developed western countries. China's personal income tax levy of time is rather late, but with the deepening of reform and opening up and socialist market economy, the continuous development of personal income tax system has become China's fourth-largest in taxes, after the value-added tax, corporate income tax, sales tax, the It is in the national financial income and personal income distribution is playing an increasingly important role.Because China's personal income tax theoretical research and practical experience shorter periods of time, socio-economic development and changes continuously, people increasingly diversify sources of income, personal income tax system which makes our own shortcomings become increasingly obvious, less and less China's economic and social development to adapt to the needs of people of their voices and the desire to reform more urgent. In this paper, this context, China's personal income tax system reform theory and practice of the study was to investigate, hoping to improve the collection and management of China's personal income tax system and has played a role in attracting valuable opinions.In this paper, using historical materialism, comparative analysis, materialist dialectics and other research methods, is divided into five parts to explore the pattern of China's individual income tax reform issues: Introduction This section describes the topics of the background, significance and individual scholars at home and abroad income tax research situation. The second chapter essentially express their personal income tax model of the basic theory; third chapter analyzes China's current personal income tax model of the legislative status quo and existing problems, mainly reflected in the tax base, cost deduction, the tax rate structure, and collection and management system and so on; fourth chapter is a model of abroad, the experience of drawing on personal income tax from the taxpayers, taxable income, expense deduction, the tax rate to select several aspects of a comparative analysis was then carried out on China's Reform of Personal Income Tax to make a few enlightenment; fifth chapter is the focus of this article , combined with China's actual situation, drawing on foreign experience, based on a detailed discussion of the Reform of China's individual income tax should follow the principle of the reform ideas and functions of the objectives, put forward a comprehensive assessment of China's individual income tax model to build a specific design.