Personal Income Tax Reform Research

National tax, personal income tax as a group, regulating the income distribution of tools, shrinks the gap between rich and poor has important role for implementation. Since the personal income tax is imposed in 1980 in China, tax revenues will increase steadily, and increasingly stable social and economic aspects, have to say that the individual income tax in the tax on the organization has played an extremely important role. In redistribution and narrowing the gap between the rich and the poor, however, another big functions, in our country's individual income tax has failed to make the adjustment of the ideal effect. Based on personal tax unit classified income tax system mode, not considering the economic burden of difference between total revenue of the same family, make some family burden pressure taxpayers bear the same tax, it loses the significance of fair, didn't also can embody the social care for disadvantaged groups. About the reform of personal income tax system has always been a focus of social problems, China's current personal income tax reform train of thought, however, has been the increase in threshold would stay on to adjust the tax rate on details such as, ignoring the overall structural adjustment, make the working class has always been the main tax of individual income tax object, increased their tax burden. This article first reviewed the development course of individual income tax in China, this paper expounds the current individual income tax after development model, and analyzed its exposed, at the same time by comparing the declaration as a family as the unit and the advantages and disadvantages of the declaration in personal, demonstrates the implementation to the inevitable trend in the family as the unit and its feasibility, and then draws on the experience of the western advanced individual income tax system, puts forward a series of countermeasures of perfecting our country's personal income tax system, raises the mode reform of tax declaration and the corresponding model of thought, and points out the necessary condition to achieve its should have.The framework of this article is divided into the following several parts:The first part is the introduction. The paper expounds the research background, purpose and significance, research ideas and methods, as well as the possible innovation and the insufficiency, the related research of scholars at home and abroad were systematically summarized and conclud ed.The second part through a brief review of the development and reform process of our country individual income tax, the analysis of the current individual income tax of the tax system mode, and points out the main three problems, and then transition from local adjusting to the idea of the overall structural change, raises the imposing individual income tax as a family as the unit of thought.The third part by example analysis of data and the problems existing in the current individual income tax system, at the same time objectively Pointed out that as a family unit declaration of individual income tax advantages and shortcomings, at the same time, in view of the advantages and disadvantages were summarized.The fourth part describes the family as the unit of collection of individual income tax in our country to carry out the feasibility of and possible future planning. At the same time to review the history of the individual income tax in one hundred in the United States, made clear that China's personal income tax reform should be to a dare to change the road of development.The fifth part has chosen three typical countries: making the declaration as a family as the unit the United States, France, South Korea. Three countries of the personal income tax system not only has a perfect structure system, and on this basis, and each have distinctive features, this paper tries to summarize the successful experience of The Three Kingdoms of tax reform, in order to our family class tax system reform to play a certain reference function.The sixth part puts forward the idea of personal income tax system reform in our country, raises the mode reform of tax declaration and the corresponding model of thought, and points out the necessary condition to achieve its should have.Hoping to eliminate the individual income tax as a family as a unit for the implementation of the application system in our country of all sorts of difficulties and obstacles, enhance the confidence of the family class tax tax reform, to change the way of smooth realization of individual income tax return as soon as possible.The seventh part is the summary of the full text.