Income Tax Economic Analysis And Realistic Choice

Income tax rapidly developed since the end of the eighteenth century. Now it already becomes main tax in many countries, and at the same time the ratio of income tax in the system of taxation represents advanced degree. But income tax was always not paid great attention and did not play important role in our country. Income tax didn't have basic exist in the planned economy. Since reform of economic systems, economic structure have already happened great changes in our country, so we should reform taxation, increase ratio of income tax, change policy of income tax, fully utilize role of income tax. For these reasons, this dissertation will research basic theories of income tax and choices of policies. This dissertation is composed of four chapters: the first chapter "introduction of income tax" introduces the basic concepts about income tax ; the second chapter "the development of income tax in western countries" analyzes origin of income tax and its process of becoming main tax; the third chapter "the development of income tax in our country" points out we should increase ratio of income tax; the fourth chapter "trend of taxation reform in world and choice of income tax policy in China" points out choices of policies in our country...