Income Distribution Reform Under The Perspective Of Our Country Individual Income Tax Law Of The Innovation

Income distribution policy is the overall goal of the government macroeconomic regulationand control in order to achieve a particular period and in addition, for the size of the level of income,the income gap in the aspect of allocation principles and policy. To adjust the income resourcesreasonable allocation between the various interest groups, guarantee the purpose of distributivejustice, has a pivotal role on social stability. The personal income tax as the biggest tax influencesecondary distribution, has long been a regulating income distribution, control the importantweapon in thegap between rich and poor.At present, the gap between rich and poor widening, according to ma jiantang, head of theChina bureau of statistics, the figures released on January18,2013, China’s gini coefficient was0.491the national income, has considerably more than the international warning line of0.4. China’sincome distribution imbalance has come to the point where serious, become a problem to be solved.Our country individual income tax that is imposed in September1980, and then successivelyintroduced personal incomes, urban and rural self-employed individual industrial and commercialtax is to achieve the purpose of regulating high income. After the individual income tax law aftersix times revision, all reflected their desire to regulate high income. With the constant enlargementof the income gap in our country the status quo of its regulating function of income is becomingmore and more attention by the public and look forward to. However, the current individual incometax law, although after six times change, failed to play its proper value, still exist many defects thatneed to beperfect.So this article first discusses the reform of income distribution and the value of the individualincome tax innovation pursues fit, pointed out the innovation of the individual income tax lawshould be more attention to adjust income distribution; Second new individual income tax law ofour country, in the affirmation of its progress at the same time, it analyses the current situation ofincome distribution regulation, points out that the existence of such as overall income on a smallerscale, working-class heavier tax burden, did not realize reasonable tax burden, and these havecaused a further widening of income; Then the new individual income tax to adjust incomedistribution has achieved little reason carried on the thorough analysis, is mainly due to the defectsin the classified income tax system, tax unit for personal limitations in realizing fair tax, tax rate andtax base, tax collection and administration and unreasonable aspects of set in; In using the methodof comparative analysis of the advanced experience of foreign advanced countries, are put forwardaccording to the situation in an integrated and classified income tax system pattern, provides the choice of tax unit selection, set up in accordance with the tax fair principle of tax base and perfectthe tax collection and management methods, in order to achieve the tax fair principle, in the incomedistribution of secondary adjusting the unreasonable income gap, the income structure morereasonable, ensure the realization of the interests of the public, and to adjust the gap between richand poor, realization of distributive justice, majority of people are able to live a happy and dignifiedlife.