Research On Prefecting Personal Income Tax Reform

This study is the use of Marxist research methods and principles of economics and discusses our current personal income tax system problems and countermeasures. Starting from regulation role of the personal income tax, found that the current personal income tax system designed to ignore the improvement and reconstruction of the personal income tax collection and management environment, legal environment that limit its function. At the same time, the defects of the personal income tax is difficult to adapt to the need for the deepening of the development of socialism with Chinese characteristics, further improving the personal income tax system, using advanced collection and management means to improve the level of personal income tax collection is imminent.his article introducing "people-oriented" the scientific concept of development and idea of harmonious society for deepening the personal income tax system reform and optimization of thorough research.The research is divided into four parts. The first chapter introduction. Individual income tax system should be how to deal with the national economy to adapt? What should be future trends in the personal income tax? Facing the opportunities and challenges of the situation, for professional point of view, specially pay attention to the reform of the individual income tax system, which may be the study motivation. In order to fully understand the history of the development of the personal income tax, should make a comprehensive comparison and analysis on the research of the individual income tax and gain and loss in practice for domestic and foreign scholars to learn the advanced ideas and experience and develop this topic research ideas. The second chapter describes the basic status of history of development of the personal income tax and the role and mode of the individual income tax. The third chapter choices two typical examples. By researching and analysising carefully function, taxable items, tax rates design, and collection and management status of individual income tax, found the main problems of the current personal income tax in the tax structure, adjust income distribution and collection mode and make a comprehensive analysis on micro and macro reasons of the problem. Chapter four mainly discusses the countermeasures of improving personal income tax reform.The design of the optimal taxation of personal income tax in the future, must addressed some problems including optimize of the personal income tax system mode, the design of tax system elements, the determination of the tax base, selection of taxing mode, the tax rate to determine, regulating tax incentives, optimizethe tax services and actively promote the new round reform of the personal income tax system.The innovation of this reflected in the individual income tax rate design,give full consideration to the developed and undeveloped region difference,at the same time to the family as the unit of account living expense deduction for the ultimate goal,so that the actual operation process is more simple.