China's Personal Income Tax System

From individual taxation's producing, most countries pay attention to it because of its gathering national revenues and regulating the income allotment. Along with the development of social economy and the increasing of personal income, its important position in the nation is strengthened more and more. However, tax losing is always born with taxation, preventing tax losing has become a worldwide problem, it is puzzling the tax revenue and threatening the national economic order,the economic security and the economical development. Our country of the developing country no elder as individual income tax history is more so-called, Therefore, go ahead in basis of integration of theory with practice, analytical method wielding the norm analysis and demonstration synthetically, by the fact that studying in a deep going way to active individual income tax of our country system, probe the individual income tax running off system factor, explore the system measure keeping watch individual income tax running off, to preventing individual income tax from running off, the extremely urgent sum driving our country individual income tax formulating essential rules and regulations and perfect, promote social progress and economic growth is important.Relative our country individual income tax running off scale is bigger, it affects society income again assignment not only and be restricting tax revenue legal institutions feeling at ease. This and the citizen pay duty strong or weak realizing and horizontal height of a country tax administration have a close relationship, but finding by hard and thorough search , leading to the basicest individual income tax running off cause is a defect and leak that our country individual income tax there exists in system institute.As for our country individual income tax system key element design, both block of wood fairness and poor efficiency there being existing important system cause in our country individual income tax running off's , going ahead watch adopt sub-item class in the pattern choice levying duty collecting a pattern; Tax base's tax collection range is narrow , cost deducts the hackneyed problem have designed that the tax revenue exempts and reduces a project no rationally, more than the correct or required number to be ascertaining existence; The tax rate designs the request giving first place to the proportional tax rate having going against in fairness and efficiency; The collection and administration way personal income difficult to monitor, pays duty to declare block of wood reality , the collection and administration level low grade problem, the dynamics in addition, inflicting punishment on law and regulation not improving and perfecting, imposing punishment on light, can not play arrive at hold in awe role to the taxpayer. Feasible our country individual income tax is very difficult to run off under the control of.System designs the main developed country of world and the developing country individual income tax, keep watch an effect to the stronger system that individual income tax running off has, have characteristics such as scientificalness, norm, pragmatism, whose enlightenment embodies in: The pattern choice levying duty needs to accord with international common practice to defend country rights and interests; Tax rate design and cost deduct the reality that method asks to embody all taxpayers rational and concrete, as far as possible; That collection and administration way needs science is close, measure needs practical feasible, punishing dynamics to need to reach due effect and so on.Perfecting our country individual income tax system is key and basic location governing and keeping watch individual income tax running off, system design that is listed in for this purpose, in individual income tax to ought to carry out the following reformation in several aspects and improve and perfect: First, put the tax collection pattern classifying and being tied in wedlock synthetically each other into practice and transit to synthetical gains tax collection pattern step by step; The second is that the tax system fitting transforms, puts the tax rate structure giving first place to progressive tax rate into practice; The third is to ascertain cost rationally deducting a standard , embody personal reality sufficiently; The forth is that reformation responds to the tax project list law; The fifth is to block up use various welfare income giving out in name to individual.