Reflection And Reform Of The Legal System Of Personal Income Tax

With the establishment of socialist market economy, people's living standard has greatly improved, rapid increase in the number of pay personal income tax, personal income tax policy changes rest with the taxpayer related to how to improve the legal system of personal income tax, and better organize their personal income tax revenue and regulate distribution functions, as we face a major issue.In this paper, the implementation of the Personal Income Tax and the classification of a combination of comprehensive personal income tax system is a mixture of former title, the current personal income tax on the legal system of legislative history, the implementation of results, to reflect on problems, learn from Western countries improve the legal system of the advanced experience of personal income tax , combined with state of the current personal income tax administration, improvement of personal income tax made the next step the overall objective of the legal system and legal system, tax collection, social environmental objectives by improving the legal system of personal income tax of specific measures, the study of personal income tax law system has important practical significance.