Research On The Improvement Of China's Personal Income Tax Law Under The Background Of Diversified Income

For a long time,the legal system of personal income tax in our country has been developing slowly,and the proportion of individual income tax to the total amount of state revenue is much lower than that of other major economies.Personal income tax,as the most distributed tax,is an important financial means for the state to make secondary distribution,narrow the gap between rich and poor,and promote social fairness.The improvement of individual income tax law directly affects the realization of tax fairness and justice.China's current personal income tax law adopts a tax classification system.It classifies the income taxable income of individual income into 11 categories according to their source and nature,and separates them according to different tax bases and tax rates.However,under the background of income diversification,the high-income groups represented by network anchors may derive various legal types of income from salary and salaries,labor remuneration,gifts,and other income.The form of income may be Currency,kind,virtual wealth,etc.The inaccurate determination of the legal nature of income by the tax authorities will lead to inconsistency in the actual applicable assessment criteria,resulting in unfair tax burdens and inconsistent with the tax law principle that the amount can be equally burdened.The statutory principle of taxation has been formally established as one of the basic principles of China's tax law.The collection of personal income tax must be based on law.However,the current provisions of the personal income tax law are too brief,the legislative techniques are not perfect,and the collection and management of personal income tax relies excessively on the guidance and interpretation of authorized legislation and administrative agencies.The personal income tax law system faces multiple dilemmas in the context of income diversification: it does not meet the requirements of legally levied taxes based on statutory principles of taxation,nor does it meet the requirements of equal and quantitative burdens of quantitative principles of energy and energy;it affects not only tax fairness but also tax revenue protection.effectiveness.In view of the dilemma of China's personal income tax law system under the background of income diversification,the author thinks that reform and improvement should be carried out from the following aspects: First,reform the classified tax system as a comprehensive tax classification system,pay attention to the amount of tax can be equally burdened,and secondly,widen personal income tax.The scope of taxable income,using a pre-tax deduction system that combines classification with comprehensiveness,establishes a special tax base and tax rate determination criteria,so that the basis for tax calculation becomes more reasonable;again,through the implementation of source deduction and enhanced self-reporting,a sound individual Income tax collection management system;Finally,improve relevant laws and regulations on tax source monitoring to prevent tax evasion and unreasonable tax avoidance.