The Individual Income Tax Comparison And Reference Between China And Japan

The individual income tax,refers to a tax of individual income tax, pioneered in Britain in 1799. With the development of economy,the role of the tax is more and more significant. Since 2001,when the personal income tax revenue as the fourth largest tax in the our country tax revenue,tax the role of growing,however,since 2006 the personal income tax revenue accounted for the proportion of tax revenue to year by year,is low,the proportion of individual income tax is the tax facing a problem.Personal income tax exist many problems, such as adjusting the gap between the rich and the poor tax effect is not strong, the strength of individual income tax collection and administration, tax structure is not reasonable, etc. China and Japan are under the influence of Confucian culture, the tax system design problems will have a lot of the same consideration,such as the need to consider the family structure, the gap between rich and poor, etc. And Japan in developing collects pay personal income tax system and tax management has a wealth of experience,such as Japan’s personal income tax system compared with China,Comparative analysis of their respective characteristics,and based on this progressive learning and using for reference,to promote China’s personal income tax system reform and perfect help. This article tries to our country and Japan the individual income tax system of comparative analysis,puts forward Suggestions for the reference to our country income tax reform.This paper argues that China’s personal income tax reform on the tax system mode can be classified comprehensive tax system,the implementation of tax as a family as the unit of the model, tax rate on still adopt the way of progressive tax rate combined with proportional tax rate and lower the top rate and appropriate tax rate series,perfecting the personal income tax expense deduction mechanism (think taxpayers family situation,social insurance and medical treatment,etc.),by withholding combined with tax collection and administration way,strengthen the personal income tax collection and management.