On Optimizing Personal Income Tax Of The Wages Or Salary Rate In Our Country

Personal income tax is an important means of public policy, its function of regulating income distribution and narrowing the income gap mainly depends on tax progressivity and average tax rate. In 2011, the new personal income tax law officially began to implement, the new tax law is no longer only stay in the adjustment of the expense deduction, but the large-scale adjustment of rate. After adjustment, on one hand, the tax burden on the lower and middle income groups reduced, on the other hand, new law further strengthen the management of high income earners, this measure complys with China’s current economic and social development trend, is a meanful improvement of the current personal income tax system. However, the reform direction of "comprehensive and classification" of personal income tax system in our country, the current individual income tax rate, especially progressive rare also need to follow the reform trend and continue to be improved. Also with the two important aspects of the progressive, the research of tax experts focused on the exemption, and the tax rate structure research is a relatively minor. Therefore, this papers aims to the tax rate structure research and put forward the idea of optimization, which has the extremely important theory significance and the practical significance.Based on the actual of China’s economic and social development and the personal income tax system status, "China’s wages and salaries tax rate of personal income tax optimization" is the central topic. According to the analysis of related data and important index, this paper points out the outstanding problems existed in China’s wage and salary income progressive tax rate, and improves the existing tax structure framework, and puts forward the corresponding optimization ideas, specific ideas are as follows:The first part, combined with the current tax policy, pointed out the background and significance of the study, and described research results of the domestic and foreign related personal income tax progressivity in the tax rate, and put forward the innovative points and shortcomings;The second part mainly includes the necessity of the reform of the progressive tax rate. On one hand, it introduces the theoretical basis and economic effect of tax rate, on the other hand, the necessity of the reform is explained from two aspects of the existing problems and the practical problems. First of all, this article points out that there are too many progressive progressive tax rate series, the marginal tax rate is too high, the level distance span problem. Secondly, as far as the Gini coefficient decomposition model be concerned, wage income Gini coefficient contribution to total income Gini coefficient rate is the largest, and the basic remained at 65%, which also reflects the wage income tax adjusting income distribution had little or no effect.The third part first introduced the general estimates method of the progressive level method, and then select from 2011 to 2013 three annual regional salary tax income and urban residents per capita income data, estimates wage income tax progressivity levels; then use the average tax rate progressive and marginal rate progressive to measure the excess progressive tax rate, and compared before and after the reform of tax progressivity levels. This part also points the problems of the current progressive tax rate structure, for example, the highest marginal tax rate is too high, too many progressive series, band gap is unreasonable.The fourth part is the comparative analysis of the personal income tax of a progressive tax structure in the OECD countries, and summed up the trend of the current international tax structure reform.The fifth part first explains the optimization of tax rate reform should follow the basic principles; then proposed optimization scheme of wage and salary income tax rate structure as follows: progressive series reduced to 5; quantified the distance of each level; the initial tax rate will be changed to 5%, the highest marginal tax rate reduced 40%. At last, the paper proposed the classification and comprehensive collection mode of tax reform ideas, and the comparison is made between two collection modes of progressive tax rate.