The Tax Expense Deduction Standard Research Of Individual Income In China

In recent years, GDP and per capital gross domestic product(GDP) has grew fast in China, according to the statistics, the growth of the gross domestic product(GDP) is 2 times as much as 30 years ago, the growth of GDP per capita is 30 years ago, 100 times. But behind the prosperity is the fact that the income gap problem cannot be ignored. China’s gini coefficient is more than the international warning line of 0.4 in 2012. Income gap has aroused the attention of the whole society. The eighteenth report also points out that we should deepen the reform of the fiscal and taxation systems, optimize resource allocation, promote social justice. Individual income tax has the effect of adjusting income distribution and organize financial revenue, As one of the important tax in our country, it is a very powerful tool to adjust income distribution At this stage under the classification system. Establishing reasonable and perfect mechanism of expense deduction standard is an important aspect of perfecting personal income tax, it is also the foundation of realizing fair tax burden distribution. But this standard in the process of social and economic development appeared a lot of problems, the reform of the income tax expense deduction standard has never stopped, wages and salaries income tax expense deduction standard change from 800 yuan to 3500 yuan of the adjustment has been modified many times. Requirements to improve the individual income tax expense deduction standard in recent years, rising, but because of the reform of expense deduction standard widely involved, for higher deduction standard is not only realize the fair tax burden but also establish a perfect tax system. How to build a perfect tax expense deduction standard system still needs comprehensive reforming.Academic circles usually think comprehensive tax system more conducive to the realization of social justice, but to achieve the effect,we must establish a perfect comprehensive tax system. In present stage,our country’s classification under the tax income tax expense deduction standard still has many problems, deducting the project scope narrow, overseaing has different standards, the tax burden of the family problems is frequent. In this paper, we study in the process of classification system to comprehensive tax system, based on certain theoretical guidance, we need to solve the drawbacks of the classified system mode, thus to prepare for the shift towards comprehensive tax system, to build the foundation. The innovation of this article is the process of the analysis and the elaboration of the paper,which explains the conditions for the implementation of the family joint declaration under the present stage of the classification system.This article is mainly in the background analysis and base on the theoretical analysis of China’s tax cost deduction system for the analysis of the current situation and problems, in reference to the advanced experience of foreign countries to summarize and reference. Finally, we can get some suggestions to perfect it.