Personal Income Tax Reform In View Of Dependency Ratio In China

The reform of personal income tax has been the focus of the academic, InSeptember2011, the reform of personal income tax unprecedented, the exemption hasbeen changed from2000Yuan every month to3500Yuan every month, progressivetax rate is from nine to seven. This reform reduced the taxes range of the workingclass, and reduced the burden of the low-income families, but there are still problemsabout the fairness and the income distribution.This paper puts forward the reformideas of dependency ratio is taken into account in the expense deduction of personalincome tax,starting from the present situation of personal income tax, through theanalysis of the fairness problem of expense deduction, and analyses that whether ithelps personal income tax to effectively embody tax equity and fulfill the function of adjustingincome distribution. Finally, on the basis of Using the experience of other countries forreference, this paper puts forward some Suggestions that the factors about takingaccount of dependency ratio and corresponding supporting measures.