The Comparison And Analytic Study Of The Reform Of Comprehensive And Schedular Personal Income Tax System In China

Since the Third Plenary Session of eighteen comprehensive tax reform classifiedinto the fast lane, and for how to change this proposition, domestic and no taxexperience can learn, it must be divided by comparing the income tax system reformexperience abroad to explore a suitable integrated China’s overall classification of theincome tax system. The reference to the international classification of the existingthree comprehensive income tax system, and then compare the pros and cons of whichcan be combined with China’s national conditions and selects a suitable way of a taxreform.From the overall structure, the paper can be divided into three parts: introduction,body, summary. The first chapter is an introduction, including the background,research status at home and abroad. The fifth chapter is the conclusion, the concisesummary of direction in the future income tax reform in a comprehensiveclassification and specific recommendations. The main content of the paper is in thesecond chapter to chapter four.The second chapter is to distinguish between various types of income tax systemand specifically addressed. Introduced the theory that exists within four income taxsystem, an integrated system, the classification system, combined with acomprehensive classification system and a single system. Then this article focuses onthe combination of a comprehensive classification system, and are divided into threecategories elaborate, First, most of the capital gains levy is characterized by aprogressive income tax system semi-integrated, two based on the ratio of total capitalincome levy is characterized by the dual income tax system, the three most capitalgains are levied characterized by the semi-dual income tax system.The third chapter is compared with the countries which behalf of the differenttax system. Primarily from equity and efficiency are analyzed and three preconditionscollection. For the United States, half the comprehensive income tax system, the dataanalyzed by the United States half a comprehensive income tax system fairadjustment works well, but the combination of China’s national conditions found fromas well as a prerequisite for the collection efficiency of the United States is notappropriate to adopt a semi-comprehensive income tax system. For the Nordic dualincome tax system, the efficiency of natural easy to understand, through data analysis,the dual income tax system in the Nordic equity adjustment on still have a good effect. However, the dual income tax system requires collection conditions but inadequate inour country, it is also not enough to adopt the reference. For half the dual income taxsystem in Japan, which is derived from the dual income tax system, in fairness,efficiency of both the dual income tax system is similar, but the collection conditions,due to the presence of various types of effective collection methods, and moreChinese national conditions suitable choice.Chapter IV on the preceding analysis, the analysis determines the direction ofour country should reform the dual income tax system is half, so the combination ofthe dual income tax system reform direction and a half, and made several suggestionswhich including income classification and rate structure design, tax deduction andcollection methods approach, supporting mechanism reform three suggestions.Through these three proposals, the transition can be more effective and achieve thegoal of a comprehensive reform of the income tax system of classification.