Personal Income Tax Loss And Loss Of Justice Studies

According to the material shows, at present our country domestic economic situation is very grim, governmental finance income very great difficulty, and the data also shows that the polarization between the rich and the poor, China has become a global one of the most serious countries. Personal income tax is based on the individual (natural person) made the taxable income tax imposed a tax of all countries in the world, is a popular tax. Its major function is to organize the government revenue and adjusting social balance, in a long time, the United States and other countries has been the largest tax. While in a foreign country, the tax is known as the "Robinson tax ", its true meaning is somewhat similar to " rob the rich and assist the poor ", therefore, pay more attention to tax the tax equity.In order to strengthen the management of Taxation of individual income tax, since September1,2011, the personal income tax threshold raised to￥3500. And the latest news shows, our country’s income distribution system reform program is expected to be launched in October this year, the overall adjustment scheme, referred to those with high income tax adjustment, the personal income tax would be a good means of. However, in the current tax system in our country, the individual income tax is still in the fifth position, and by the public think is the worst taxes tax evasion. Individual income tax of our country the problem that exists in the job outstanding performance is:on the personal income tax is not the full and effective implementation of the regulation, cannot form a comprehensive and effective means of collection, on the part of the high income personal tax regulation is insufficient, fail to form the good atmosphere perceived tax, personal income tax loss, individual income tax as the tax lost itself should play function.Individual income tax levy earlier in foreign countries, in our country it is from the collection began in1980. Therefore, our country at present on the individual income tax law and collection measures are not fully mature, while other countries after long time accumulation, both in the tax system, tax planning and collection management has a set of independent and complete system is worth to we learn and draw lessons from. Therefore, this article on China’s personal income tax system research and the social phenomenon of the loss of personal income tax situation, reasons for analysis, and in the light of some foreign individual income tax research and policy, the hope can from the government point of view put forward some suggestions to alleviate the loss of personal income tax, which can achieve the relieved portion of social fairness and increasing government revenue purposes.