The Study On The Impact Of The New Personal Income Tax Threshold Of Working---class Social Mobility

The personal income tax originated in the United Kingdom since been levied by the national attention and soon in the promotion and application worldwide. In China began to levy personal income tax in1980. The ongoing reform of the tax system since the levy. Personal income tax and is closely related to people’s income, personal income tax reform measures and direction by the attention. From the tax base is expanding to the continuous improvement of the threshold, every reform will bring change to people’s lives. After the1994tax reform, the amount of personal income tax collection in China is rising, soon to become China’s fourth largest types of taxes. China’s working-class as a huge tax base, the total tax accounted for nearly half of the total personal income tax personal income tax in China tax groups.1September2011. the new personal income tax introduced. The tax class times from9to7different levels of tax rate has changed, the threshold was increased from2,000yuan to3.500yuan. This paper start from September1,2011, the new tax threshold sociological perspective to analyze the impact of the new tax threshold to improve social mobility for working-class.New tax threshold increase makes the number of working-class taxpayers a decrease of nearly60million people, an increase ranging from100yuan to500yuan a month for most working-class income. In this paper, the case interview literature study sociology research methods, the use of the Sociology Stratification Theory and the working-class income combined working-class is divided into groups of intellectuals, civilian groups, low-income groups. To analyze the impact of the new tax threshold between the different groups of the working-class social mobility. In this paper, the sociological perspective to discover and study the economic issues, the two disciplines combined, can better provide a factual basis for the social system and the implementation of policies, is also the sociology and social development made the contribution. It should be noted that the conclusion of the article the author tried to try conclusions drawn on the combination of the two disciplines, science and theory poor, but the sociological perspective of economics phenomenon, the combination of these two disciplines the idea is the main significance of the article.The paper is divided into four parts, the analysis and conclusions of this four-part overview of the problem by the introduction, the phenomenon. This four-part structure closely, study the different effects of the new tax threshold of three groups of working-class social mobility in terms of economic capital, cultural capital, social capital, so as to come to a tentative conclusion. The first part is the introduction section, this part describes the research background, significance, research methods. The literature review are discussed in detail:which contains the personal income tax and foreign literature review, a literature review of social mobility and social stratification literature review as well as the new tax threshold and the working-class social mobility. At the same time make a strict definition of the concept of the first part of the article. And apply theory to make a more detailed division of the working-class, and laid the foundation for the group of intellectuals, civilian groups, low-income groups are classified as part of the article later discusses. The second part of the article is divided into an overview of the impact of the new tax threshold of China’s working-class social mobility. This part provides an overview of the personal income tax collection of the working-class status and social mobility status quo, and pointed out that the new-tax threshold was raised on the impact of the different groups of the working-class. This part presents the main research questions, the analysis of the third part is about the second part. The third part of the issues raised in connection with the second part of the analysis, and the use of the interaction between the transformation process in the economic capital, cultural capital, social capital is analyzed from the perspective of social stratification, social mobility, the new tax threshold for working the impact of the class. The second part of the third part of the co-constitute the central part of the paper discusses and analyzes the main argument of the article, Angle of Sociology and Economics in the process combining to become the most important part of this article. The fourth part of the article is the impact of the new tax threshold of working-class social mobility revelation is the concluding part of the article.As can be seen in the article, the improvement of the new tax threshold for different groups of working-class economic capital increase or decrease, due to the different characteristics of the different groups of the economic capital, the result is also different. How we should play the new tax threshold of favorable factors to try to compensate for the adverse conditions to achieve the social mobility of each group. This is a new personal income tax reform brought us new problems and challenges, and also the new tax threshold for working-class social mobility brought valuable sociological perspective, we found that the social facts. How to solve economic problems in sociological perspective, thus contributing to the improvement of the system, which is a sociology leaves us with the question, sociology for the improvement of the system’s contribution.