Analysis On The System And Improve The Implementation Of China’s New "Personal Income Tax Law"

Personal income tax has the function that it can increase revenues and regulateincome distribution, especially it plays an important role in the regulation of incomedistribution and narrows the gap between the rich and pool.In2011, new tax reformfurther promotes tax fairness and improves the function of "Robin Hood" of tax systemitself. And the fair mechanism of tax system has become more perfect.The new personalincome tax law has basically achieved the principles of tax cut to middle and low incomeearners and tax increase to high-income earners by adjusting the income of thehigh-income earners and low-income earners and redistributing their income. Theregulation of income distribution of personal income has greatly enhanced, which hasgreat significance for building a socialist harmonious society and letting people share theachievements of reform and development. But there are still many problems of this reform.Objectively speaking, the implementation of this revised personal income tax law is stillonly a suboptimal choice or an “expediency” under current conditions that Our currentlevel of tax collection is not high and the taxpayer self-awareness and ability to pay taxdeclaration is not strong. There are still large gaps compared to Stage of China’s societyrequires a direct personal income taxes play a more active role in regulating incomedistribution gap,so personal income tax needs further reform and improvement.This paper analyzes the middle of a capital city as the sample. The writer usesstatistical data analysis and comparative analysis to make vertical and horizontalcomparison through first-hand grasp the personal income tax data in the job of the tax, andpoints out the problems of the new personal Income tax law in practice, such as the newpersonal income tax law still adopts scheduler income tax system; the examiner intensityof personal income tax is low, punishment is not enough; low degree of taxpayer iscompliance, and so on. And the writer uses the way of theory contacting with practice,according to the problem in practice, in order to seek guidance from the theory and use thetheory to guide practice.And then it points out the reasons of that the implementation ofthe new personal income tax law, at last, the writer puts forward Suggestions andcountermeasures of targeted improvement our new personal income tax law and theestablishment of appropriate supporting systems. It advocates the introduction ofcomprehensive income factors in the existing framework of the scheduler income taxsystem.