China’s Legal System Of Individual Income Tax Expense Deduction

Personal income tax is based on natural persons of all kinds of taxable income of a taxlevy object, is the government using tax on personal income adjusted a means, which includenot only personal but also collected on enterprises with characteristics of natural person.Personal income tax is a tax that is imposed around the world generally, first developed inBritain in the18th century, many countries in the total individual income tax on all incomeaccounted for more than the other taxes, become the important fiscal revenue of government.In our country, also occupies the important position of individual income tax, as one of thefour types of taxes, can be a very good bring fiscal revenue, but as the categories of taxes thathave the closest relations with civil, but no can play well reasonable adjust people’s income,to prevent the effect of the widening gap between the rich and poor in society.The core of personal income tax system of expense deduction, therefore, whether theindividual income tax to adjust income function very good work, the key also lies in thesystem of expense deduction rules. At present our country’s economic development, theexpense deduction system has obviously can’t meet the demand of development, itsunreasonable place also gradually revealed, need reform. Based on the "study on legal systemof our country individual income tax expense deduction" as the theme, from the perspectiveof law, analyzing the problems existing in the system of expense deduction and puts forwardrelative feasible way to solve the problem.The first part is the introduction part, mainly introduces three aspects of content, in thispaper is the first in this paper, the problem of the background and the significance of thisarticle. Secondly introduced the research status at home and abroad, the research in this paperprovide a more macro background. The last is the study of this paper used research methodsand research the innovation of old than in the past.The second part of detailed introduced the basic theory of the legal system of individualincome tax expense deduction, mainly including the basic building blocks of expensededuction, the essence of expense deduction, the principle of expense deduction three aspects,first introduced the relevant theories about the expense deduction is clear, specific content forthe further expansion of expense deduction below lay the foundation. The third part introduces the evolution of the legal system of our country individualincome tax expense deduction and the existing problems. Because before the problemsexisting in the research, we should have a system, the related law detailed rational knowledge,such ability can suit the remedy to the case, the research conclusion is more convincing! Sothis section through the first list of our current individual income tax law for the regulation ofsystem of expense deduction, and then further introduces the characteristics of the individualincome tax expense deduction in China and its main problems at present stage.The fourth part is the developed countries the comparison of personal income taxexpense deduction system and using for reference. Through the comparative analysis of thevirtue in the developed countries, Japan and South Korea’s individual income tax system ofexpense deduction, and then sums up the successful experience of the common, so under thecondition of considering our specific national conditions, draw lessons from the successfulexperience of developed countries, according to actual condition to make the expensededuction system gradually improve of our country.The fifth part is the perfection of legal system of our country individual income taxexpense deduction. Aiming at the problems above proposed expense deduction, and throughthe analysis of the successful experience of developed country for reference, this part putsforward relative feasible measures to improve the system of expense deduction as the expensededuction standard and price index linked, taxation as a family unit, optimize the tax systempattern of expense deduction, etc.