Optimization Design Of Individual Income Tax Of Progressive Tax Rate Structure In Our Country

Personal income tax as an important means of public policy, the tax progressivity has to adjust income distribution, narrow the income disparity. On September1,2011, the official start of the new individual income tax law implementation, The implementation of the new tax law on the one hand, further reduce the tax burden in low and middle-income groups, on the other hand to further strengthen the collection and management of high earners, This is the current personal income tax system is beneficial to improve and perfect, complied with the current trend of the economic and social development in our country. However, relative to the our country personal income tax system reform direction of "combination of comprehensive and classification", the current individual income tax law still has some problems need to continue to improve it. In addition, as two important aspects of progressive, from all walks of life have put the focus of the research in the exemption of tax on his forehead, and the tax rate structure research is relatively little. Therefore, based on the change of tax system mode as an opportunity to study of personal income tax, a progressive tax rate structure and put forward the optimization idea, has extremely important theoretical significance and practical significance.Based on China’s actual economic and social development and the present situation of the personal income tax system, Tightly around the "China’s personal income tax, a progressive tax rate structure optimization design," the central issue, the relevant data at home and abroad in recent years and the important indicators to make, Pointed out our country outstanding problems existing in the current personal income tax, a progressive tax rate structure, to appropriate tax rate structure framework, put forward the corresponding optimization idea, specific ideas are as follows:Combined with background of current tax policy points out the first chapter of this article selected topic basis and research significance, the domestic and foreign research related to personal income tax, a progressive tax rate structure were summarized, and put forward the innovations and disadvantages of this article; The second chapter has been clear about the current progressive tax rate structure is the highest high marginal tax rates, a progressive series, the more the notch design problems such as unreasonable, before and after the reform and the progressive tax rate structure analyzed;Chapter3in a variety of progressive select Kakwani index calculation method makes an empirical analysis to our country personal income tax, a progressive tax rate structure, the conclusion is generated by progressive tax rate structure in overall progressive tax is not overall; The fourth chapter comparative analysis the nearly30foreign developed countries and developing countries as well as the "Asian tigers" countries and regions of progressive tax rate structure, individual income tax is conducive to our country is summarized in the tax rate structure in the design of the enlightenment; The fifth chapter under the background of comprehensive income tax levied, to our country personal income tax, a progressive tax rate structure to make the corresponding reform ideas, One is the tax rate will be classes by seven reduced to five, and with different income levels to quantify the various notch; Two is to start the tax rate to5%, the highest marginal tax rate reduced to35%, the middle rate is set to10%,10%and20%respectively, and presents the fluctuate of slow progressive course, finally put all optimization idea expressed in the form of tax rate structure table.