Study Of The Legal System Of China's Personal Income Tax

This article addresses historical analysis and standard analysis, the deduction and the induction unified, obtaining from the elementary theory related with individual income tax system, and then analyzes the flaw of our country individual income tax system in the tax system pattern, the expense deduction, the tax rate, the tax collection and the legislative technology. Profiting from the experience of overseas individual income tax system, this article proposes the suggestion of perfecting our country individual income tax system, and hopes to provide the reference for the individual income tax system reform. This article considers that the reform of individual income tax system should take the tax fair principle as the basic principle and highlight the function of adjusting individual income distribution. This article suggests that the tax system pattern choice should follow the method from the category tax system to the mix tax system, and then to the synthesis tax system. This article proposes that the expense deduction should include the occurrence of consumption, the basic living expenses and the special single item expense, designs the tax rate which adapts to the mix tax system and the approach of strengthening the tax collection.