The Research Of Legal Relationship Of Individual Income Tax

The study of personal income tax, the tax legal relation is conducive to speed up the overall tax system reform in our country, to provide better legal protection for personal income tax reform.The article first chapter first elaborates the research background of personal income tax, the tax legal relationship, purpose, significance, the status quo of research both at home and abroad. Through this description, can understand the necessity and importance of the tax revenue legal relationship.Article third chapter is based on inductive deductive methods such as to our country personal income tax, the tax legal relationship existing problems existing in the present situation and why, questions include: legal relationship main body relations the outstanding balance, the law of the tax legal relationship object extension is blurred, the tax legal relationship main body rights and obligations of the bidirectional liquidity needs to be clear.Article in the fourth chapter is based on the problem of personal income tax, the tax legal relationship in our country, puts forward perfect countermeasures, including: the constitutionality of the personal income tax, the tax legal relationship design; With the principle of equality to build equilibrium relationship of personal income tax, the tax legal relationship; With the rights and obligations under the contract principles defined legal relationship main body; "Fairness and efficiency of give attention to two or morethings" principle legal boundaries defining the tax legal relationship object.In this paper, the study of tax revenue legal relationship, the main innovative perspective to the research of choice is relatively new, starting from our country personal income tax, the tax legal relationship, combining with the characteristics of the individual income tax, boldly proposed on our country personal income tax, the tax legal relationship of some of the problems and countermeasures. Of course, due to my knowledge level is limited, for which the analysis is not comprehensive and thorough. This is in my future study and research should be the direction of further efforts.