The Comparative Research On The Personal Income Tax Legal System Between China And The Republic Of Kazakhstan

Kazakhstan law to conduct a comprehensive reform in2009, the new tax law notonly from the taxation order more standardized, so that the country’s tax revenue hasincreased, but to a certain extent, the Republic of Kazakhstan residents in thecountry’s economic development is full of confidence as well. Both China andKazakhstan are developing countries, Chinese residents have been developed inKazakhstan, in which pay personal income tax will be essential, so the study on thepersonal income tax law system between China and Kazakhstan, so as to helpChinese reasonable pay individual income tax in Kazakhstan staff is the focus ofthis research. It is the point.This issue is divided into three parts, the first part is the production to thepersonal income tax of the Republic of Kazakhstan, Kazakhstan is the economiccenter of the five Central Asian countries, in recent years, trade and economicdevelopment is the most outstanding, to analysis the law on the personal income taxof Kazakhstan is the basic of the research and comparison of the personal income taxbetween China and Kazakhstan. Through the development of the individual incometax on the basis of Kazakhstan, Kazakhstan process, and combined with personalincome tax law, preliminary have an overall understanding of the personal income taxof Kazakhstan. The second part is mainly from the perspective of legal system,comparative study on the personal income tax between China and Kazakhstan, first, acomparative study of the China-Kazakhstan tax pattern, then the two individualincome tax principle, study principle is looking forward to the tax should follow amore favorable security, finally study on the specific system of the personal incometax for comparison research, including taxpayer system, taxation system, taxprovisions, the scope of deduction rules, tax collection and management system andpreferential tax system. The third part is the creative point of this article, is also themost important part of this article. Aims to through the comparative analysis of the individual income tax differences, combined with the characteristics of tax lawenvironment, put forward reasonable in the Chinese citizens pay individual incometax, for example, make full use of the individual income tax on the regulation ofsystem of taxpayers, excluding the provisions of the project, and Kazakhstan new taxlaw to cancel preferential tax related situation, and then puts forward the reasonabletax policy.