Research On The Legal Issues Of The Taxation Model Of Individual Income Tax

Since the implementation of the individual income tax law in our country,it has guaranteed the function of the individual income tax to adjust the income distribution and balance the social wealth to a certain extent.However,with the changing situation of the social structure and economic development,it can not reveal the tax fairness or protect the right of survival,also can't cope with the serious unfair income distribution in our country,the gap between rich and poor mounting social situation.Due to the double dilemma of theory and reality,the reform of individual income tax law has become an inevitable trend.This article is based on the situation and causes of the current individual income tax laws in China,putting forward the perfection of the gradual reform of the taxation model of individual income tax by comparing the advantages and disadvantages between the different taxation models.And further analyzes the rationale and the necessary conditions for the gradual reform of the taxation model,on the basis of this,we try to realize the gradual reform of the individual income tax system by adjusting the scope of taxable items,perfecting the deduction system and optimizing the tax collection and management system,so as to protect the individual income tax to give full play to adjust the income gap,ease the role of social distribution unfair,to deal with China's increasingly serious divide between rich and poor situation.Apart from the introduction,the article has six parts.The first part,the existing taxation model of individual income tax law has the defects of classification,which leads directly to the difficulties in collection and management.The scope of taxable items of individual income tax in the law is limited,the tax rate structure and grade are unreasonable,the cost deduction standard is unscientific and the taxpayer is unreasonable.In practice,it is difficult for the tax authorities to make fair taxation according to the real ability of taxpayers,not only the principle of taxation,but also the serious loss of tax revenue,making it difficult for individual income tax to play its income adjustment function.The second part,the current classification tax system defects have both historical and realistic causes,on the one hand,as China's individual income tax system reform to form a path dependence to the government's economic goals for the reform-oriented,as well as China's tax law culture long lag behind the historical background,resulting in the existing classification tax system under the individual income tax laws are flawed.On the other hand,due to the diversification of individual income and the limited reality of tax collection and management,the classification tax system has been adopted in the past reform,which further exacerbated the practice risk of individual income tax law.The third part,the reason for the gradual reform of taxation model.First of all,through the analysis of the advantages and disadvantages of different taxation models,we can weigh the family tax system is the ultimate goal of China's individual income tax model,but confined to the actual conditions still do not have the conditions for implementation,this paper proposes the gradual reform program of individual income tax taxation model which is changed from classification tax system to comprehensive tax system and family tax system.Secondly,based on the theory of fairness and efficiency,survival right theory and the optimal taxation theory analysis,argument classification tax system to the comprehensive tax system to the family tax system of gradual reform with full consideration of the real tax capacity,taking into account the taxpayers tax fairness and tax efficiency advantages.The target effect is defined as alleviating the gap between rich and poor,to achieve tax fairness and the construction of tax law system.The fourth part,under the background of the fiscal and taxation system reform,the conditions for the gradual reform of taxation model.Firstly,to clear the individual income tax has the function of regulating income distribution to narrow the gap between rich and poor society orientation.Secondly,we should focus on the transformation of the tax structure,including the adjustment of the tax system structure and improve the tax elements,and finally to enhance the tax audit and tax monitoring capacity to protect the optimization of tax collection and management.Through the analysis of the conditions that need to be made in the gradual reform of the taxation model,it shows that China has the conditions of gradual reform from the classification tax system to the comprehensive tax system.The fifth part,suggestions on realizing the gradual reform of the taxation model of the individual income tax.As the final result of this paper,this part advocates to classification tax system to comprehensive tax system finally realizes the family tax system as the core,from the level of substantive law and procedural law to promote the perfection of personal income tax law system.First of all,adjust taxable scope of the project,on the one hand,to clear the essence of the taxable income,expand the tax base,on the other hand,exploration can realize comprehensive duty taxable projects at present.Secondly to improve the system of expense deduction,determine their family expense deduction standard.Finally,establish the coordinated with gradual taxation model reform of tax collection monitoring system,through perfecting taxpayer tax-related information monitoring management system,enhancing the capacity to protect tax tax authorities to tax collection to ensure the gradual reform of the taxation model of individual income tax in our country can gradually smooth implementation.The sixth part,concluding remarks.