The Legal Construct Of Comprehensive And Classified Tax Modes Of Individual Income Tax

The legal system of the mixed taxation mode of comprehensive and classification personal income tax pursue the reform goal of infatuation in our country for many years age,across the five discussions to decide whether to carried out,unfortunately the government were not putted into practice.Today,facing the society arise increasingly unfair income distribution and the gap between rich and poor,the only viable option to build mixed taxation mode of comprehensive and classification personal income tax law system,the way belong to the gradual plan and the progressive scheme.In the current 11 categories of income tax system is the basic,a part of the income and annual income of more than 120 thousand yuan of individual residents choose to personal financial returns and classify comprehensive levy range,It is considered to balanced between tax impose fairness and efficiency;the effectiveness of the reform of taxation cost and the residents,let gradually expand personal financial returns and classify comprehensive levy proportion,connected classification impose of income tax rate and deducted the consolidated impose of items tax rate,deduction timely lead to tax indexation,it is basis on individual residents or the couple joint return declaration form,firstly attempted to introduce deduct from foster and handicap,alimony deduction and marriage deduction introduced when the conditions are gradually ripe,in the comprehensive stage timely introduced differentiated deductions to improve the relevant the legal of tax system,enhancing the awareness of the natural person pay tax and initiative declare tax form,by strengthening tax services;inspection;punishment and so on to adapt for the market economy system of income distribution adjustment mechanism.