Personal Income Tax Charged To The Cost Of The Project Study

Personal income tax is the typical direct tax. All the taxer who have the income should pay. So the scope of taxation is very wide and the involves too many people. We all think the personal income tax as the most important tax. Then, it makes positive and realistic sense to study the personal income tax.In modern society, many developed countries own the perfect income tax system, because it is an important part of national revenue and a crucial means to adjust national economy functioning as the stabilizer and balancer of social wealth.But in china, the reforms of personal income tax system is the key of estabishing a harmonious society and scientific-developing tax system.Specially the separate income taxation which we take in 1994 goes against the principle of equity and efficiency and it has too many clear shortcomings.So according to the principle "under a certain phase of social development, we do not have a best personal income tax system, but only a most suitable one", we offer the orientation of personal income tax reforms in china:change from separate income taxation to mixed income taxation. And the expense deduction must be changed corrsepondingly.Just for the reforms, we collect the some parts of separate incomes into universal income and explore its deduction ;the remain incomes just taxed formerly. Then in the new tax system, how we determine the expense deduction of universal income maybe a significant question today which theory boundary and practice department are studying and trying to solve. It is also the question which the writer try to solve well. This article is about the implemention of the mixed income tax system and the universal incomes'deduction when we take joint filing policy.meanwhile, we advise to make sure the deductions of universal income that best suits the need of socialist market economy by calculatingt and this will support the mixed income tax's implimention.