Perfection Of The Personal Income Tax Legislation In Kyrgyzstan

Tax law system of the Kyrgyz republic, relatively perfect, the Kyrgyz republic used the unified form of the tax law, make all kinds of tax law system adopt the unified legal principles,to enhance the operability in practice of the tax law, can the greatest degree of avoid conflict with other special tax law. And current tax law system has a lot of problems of the Kyrgyz republic, investigate its reason is that every tax reform, from the economic point of view on how to better implement the fiscal targets, to better regulate the macro economy, rather than from the Angle of law, to explore how to better build a complete, system, fair and effective system of tax law.Kyrgyz republic in 2009, has carried on the comprehensive reform of the tax law, the new tax law not only from the aspects of taxation order, collection and management more standardized, the country’s income tax increases, and to a certain extent, make the residents of the Kyrgyz republic, full of confidence to the country’s economic development, improve the enthusiasm of the residents labor work.China and Kyrgyzstan economies are highly complementary, as the global economic integration and economic sustained growth in Kyrgyzstan. This paper USES the combination of theory and practice, comparative analysis, sum up, on January 1, 2009, Kyrgyzstan’s new“tax law” as the core, combined with the other relevant laws and regulations of Kyrgyzstan,summarized its characteristic and the insufficiency, as far as possible avoid investment risks and safeguard the legitimate rights and interests to provide the reference.This thesis is mainly divided into four chapters:The first chapter is an overview of the individual income tax law to Kyrgyzstan, for their definition, the function of individual income tax law, tax basis, and introduces the course of their individual income tax legislation.The second chapter is on the comparison of individual income tax law, the two countries,mainly compares the auspicious of the two countries, the taxation mode of individual income tax and individual income tax law basic principle.Auspicious of the two countries in the third chapter is the concrete system of individual income tax law, including systems of taxpayers, tax scope, tax regulations, deductions, tax management system and the system of tax breaks.The fourth chapter is to Kyrgyzstan suggest perfecting personal income tax law, mainly from the appropriate broaden the scope of taxation, determine a reasonable tax rate structure and reform of personal income tax deduction standard and so on for advice is put forward.