A Study On The Reform Of Taxation Model Of Individual Income Tax In China

One of an important problems in individual income tax system is taxation pattern, the choice of tax mode, directly or indirectly affects the personal income tax revenue function and regulation of income distribution. At present, the division of the individual income tax mode is to classify the types of personal income or merger, there are two methods of the division of the mainstream, this article used one kind of classification method, the classification of taxation pattern, the synthesis and classification of combining the taxation model, comprehensive assessment model. Countries to choose according to their own national conditions, the fiscal and taxation theory and social the public clamor for the reform especially calls for the reform of taxation has been high. The 12th five-year plan gives us confidence:to implement comprehensive and classification in our country combining the personal income tax mode. In this paper, through compare and analyse of the different personal income tax, tax mode, tit-for-tat pointed out that personal income tax classification model of ills. This article also details the typical personal income tax system of developed countries. Draw lessons from foreign successful cases of personal income, combined with our country’s level of economic development and people’s income level and the level of tax collection and administration, such as the specific national condition, proposed our country executes the feasibility of the synthesis and classification of combining the taxation mode, and puts forward some concrete implementation measures, and finally for our country individual income tax mode reform smoothly put forward his own opinions.In this paper, the structure is simpler. There are six parts, the first part is the introduction. Mainly write in modern times, The reform of the China’s personal income tax mode the specific background and the theoretical and practical significance. At the same time this paper combes the research achievements of domestic and foreign experts and scholars in the personal income tax, tax system, and studied the domestic and abroad are reviewed. The second part and the third part analyses at present our country personal income tax, the tax classification problems of taxation pattern, it is easy to concluded that our country should not continue the conclusion of personal income tax classification model. The fourth part introduces typical developed countries mode of individual income tax, object through taxation and tax rate, expense deduction and tax collection and administration of several major aspects of the research and analysis, in a foreign country is perfect personal income tax system to find worthy of learning and using for reference in our country, of course we con not copy foreign personal income tax system, reference is the premise of this kind of method suitable for our country. Fifth part comparison analysis, respectively from the perspective of tax fairness and efficiency of tax Angle analysis three kinds of taxation pattern, and then according to our country concrete national condition, proposes our country implement comprehensive and classified taxation mode of combining the conclusion. The sixth part puts forward to cooperate with our country individual income tax reform the mode of the implementation of supporting measures, including perfecting the legal system construction, reasonable design of tax and expense deduction standard, and improves the efficiency of tax collection and administration, etc.