On The Development Of The Creativity Of Postgraduates

As an important part of the tax system, pe rsonal income tax plays an im portant role in promoting national fiscal revenue and adjusting income distribution. Dif ferent collection models of individual income tax have dif ferent effects on the ad justment of income and economic development. Therefore, the problem of collection mode is related to the direction of the reform of personal income tax in China. The purpose of this paper is to discuss how to reform the pe rsonal income tax system, in combination with the international situation and China's national conditions. The main contents are as follows:The first part,firstly, a simple introduced the concept and the basic characteristics of the current prevailing in the internati onal classification of the collection mode, comprehensive collection mode, mixed coll ection mode three personal incom e tax collection mode, and then reveals the develo pment trend in today' s world of personal income tax collection model.The second part, first of all, from the historical evolution of China's personal income tax collection model, a comprehensive analysis of the main characteristics of the cu rrent collection model, that is simple, specific and efficient; then analyzes the inheren t defects of the existing classification and collecti on mode, nam ely tax scope is narrow, tax avoidance space and lack of relief channels, is not conducive to ensu re tax substantive fairness, it is difficult to in the legislative level a chieve timely adjustment, it is difficult to establish effective supervision of withholdi ng and collecting process. Finally, the tax burden of the current classification collection model is analyzed in detail by four real cases, and then the model is proved to be in line with the reality of China's national conditions.The third part, according to the discussion above presents the current our country personal income tax collection m odel of rational choice is to establish a "com bined with accept mode", namely in the estab lishment based on tax equity principle of lawmaking, the establishment of classification and comprehensive combination of tax collection model; On the basis of this, this paper discusses in detail how to construct the collection mode of the classification and synthesi s; and finally puts forward some suggestions on how to standardize and perfect the related system.