Research On China's Personal Income Tax Expense Deduction Derived From Wages And Salaries Legal Issues

China's personal income tax expense deduction derived from wages and salaries has been questioned in the role of taxation regulating the distribution, for the rising voices about increasing the deductions. As taxation's equity and efficiency functions are widely debated, improvement and reform for tax deduction now is becoming increasingly urgent. Therefore, this paper is based on the other's researches and is mainly discussed China's personal income tax deduction system compared with other countries. According to the purpose of this research, this paper proceeds through personal income tax expense deduction derived from wages and salaries beginning to explore the theoretical basis. This paper's discussion is through the logical way about asking questions, analyzing problems and solving the problem. Structurally speaking, apart from introductory this paper is divided into four sections.The first section mainly discusses the theory foundation about personal income tax expense deduction derived from wages and salaries legal issues.In this section, my paper first introduces the content of personal income tax expense deduction derived from wages and salaries legal issues, and then talks about the legislation principle of personal income tax. Second, my paper introduces the principles of fairness and efficiency. The second section mainly focuses on the development and current situations about personal income tax expense deduction derived from wages and salaries legal issues. It will analysis this problem from five aspects. The third section mainly focuses on the last two issues which has been talked in the second section. By contrasting Japan and United States'different system, my paper finally gets Inspiration and reference. The fourth section mainly discusses improving the legislation of China's personal income tax expense deduction derived from wages and salaries legal issues system. In this section, my paper is giving out the solutions about the problems in the second section.This paper gives solutions based on unifying the foreigners and our personal income tax expense deduction derived from wages and salaries legal issues system. It re-designs China's deduction of personal income tax system, and presents the ideas about the reform of China's personal income tax indexation. The above two points are innovative, but the reform of the tax system related to legal, taxation, economics, statistics, sociology and many other fields of knowledge, due to the restriction of my knowledge, this paper still has some limitations. However, as the personal tax reform has aroused the whole society's attention for it is closely related to personal interests, its reform must exercise carefully. It should be developed in a stable environment and considers the people and our country's interests. Thus, in order to narrow the gap between rich and poor, we should stick the works for promoting social equity and a harmonious society construction, and works for the development of China's current tax system. I hope this paper can play a role in the future researches.