China And Australia Personal Income Tax A Comparative Study Of The Legal System

Since the reform and opening up，people’s material life has been a generalincrease in full access to a well-off society in an all-round way. Personal income taxand social welfare began to enter the ifeld of view of the masses，and gradually get theattention of people.Determines the level of social welfare due to the personal incometax，the tax department and domestic academic circles it special attention. After thereform and opening up? China has been a personal income tax，the implementation ofstandards? compared to the western countries gap，coupled with tax evasion and otherillegal activities rampant? leading to reduce the tax revenue in China，showing thatChina’s tax policy in the implementation of various deifciencies. We should improvethe personal income tax system as soon as possible，to reduce the loss of taxes，toreduce the incidence of tax evasion and other illegal activities，and enhance thenational consciousness of paying taxes.Tax process a variety of problems for two reasons. Regulatory and policy aspects.The causes of these two aspects of the tax policies of the weak. But policy-making isthe fundamental reason to proceed from here to ifnd a solution. Selected Australia’sleading personal income tax system and China’s Individual Income Tax contrast. As adeveloped capitalist countries? Australia has a successful personal income tax system.This has provided a guarantee for the universal social welfare？ can effectively adjustthe gap between the rich and the poor. Eiffcient and fair are the main features of thepersonal income tax system in Australia. Australia’s entire personal income tax systemare closely connected and inlfuence each other， conducive to the operation，according to respond promptly to changes in the environment. And the whole systemis fair and humane，the same income tax，to secure the tax beneifts for people ofdifferent economic affordability，low affordability，which not only encouragedtaxpayers’ enthusiasm，but also makes them more strongly feel the care from thegovernment. Contrast Australia’s personal income tax，reflecting a lack of personal income taxpolicy，presented in this paper need to improve the perfect place，and hope to giveChina’s personal income tax reform to provide suggestions and valuable ideas worthconsidering.