Research On Individual Income Tax Laws

Individual income tax law system is the sum of the rules and regulations applied in the process of regulating individual income tax system and executing individual income tax collection and management. Individual income tax has important meanings for collecting financial income and improving the fairness of income distribution, but our country’s individual income tax system has a short history and it is far away for perfection though it has mend for some times. With the development of the society, there is an extreme disparity between the rich and the poor, the function of individual income tax has not brought into play. So to develop our society, find appropriate ways to optimize our income tax system is the purpose of the study.The dissertation put four ports to study the improvement of individual income tax system.The first part introduces general theory of individual income tax system. Individual income tax law system is the sum of the rules and regulations. It is the behavior normative summation of natural person, legal person and state.The second part analyses the successful experience of individual income tax law system in major western developed countries. Individual income tax law system of western developed countries with longer history than ours has reformed for a long time, and it is better than ours at present. We should be inspiration from western developed countries to prefer our individual income tax law system and promote social development. The essay mainly study tax model of choice, tax scope, tax deduction system, tax design, choice of tax unit, tax collection and management system, so as to improve the individual income tax law system.The third part compares and analyses the individual income tax system between foreign and ours, and finds the shortness of ours. Shortages of the taxes express in individual income tax.are as the following:classification tax system is not reasonable, the expense deduction standard lack of pertinence, the design of the tax rate structure is complex and collection and administration systems are imperfect and so on.In the fourth part we give a deep study of the individual income tax law in our country and we put forward some suggestions on improvement of the system. The author believe that dual income tax system should be the best choice of tax model used in China’s current income tax system; We should broaden the scope of taxation and fees deduction in determining tax base; In the rate design, dual income tax rate system can fully reflect efficiency and equity; In tax collection mode, for our country’s actual situation, the mixed model of personal taxation system and family taxation system should be the better choice compare with other system; In tax collection and management system, optimized collection and management, perfect supporting mechanism and measures and publicity of individual tax system are required. The effect of the individual income tax law system is closely related to the tax management. Based on China’s economic and social situation, the tax collection and management system will, be benefit to realize the function of individual income tax law system.