Present Condition Analysis And Improvement Measure Of The Individual Income Tax In China

Since born in the year of1980,the individual income tax in China has taken place many changes during the past30years. In the functions of raising fiscal revenue and adjusting the income allocation,however,our individual income tax yet can’t play its proper role even today.Based on the analysis of the individual income tax of China,Britain,Japan, analyzing the problem of personal income tax,such as the low proportion in the total tax revenue of the individual tax,serious defects of the collection model existing,failing to levy the individual income tax in the unit of family,in our country one by one,trying to put forward some targeted solutions.This dissertation consists of four main parts.First of all, this paper makes a detailed introduction for the background,the present situation on research and the article structure of essay. The second part is about the basic theory of individual income tax system of China,UK,Japan, tax model, tax unit and method. The third part is analysing the exsiting problems of our country’s individual income tax. Lastly in consideration of the present situation, the fourth part proposes some basic thought and suggestions on collection model, tax unit and tax environment,so as to perfect and improve our country’s individual income tax system.