Research On Government Responsibility In Personal Income Tax Reform

Personal income tax system and personal income tax reform issue has been the focus of our study, the personal income tax has increased state revenue, adjusting income distribution, promoting economic stability, efficiency and fairness of individual income tax is also been the focus problem. This article attempts to from a new perspective to study the government responsibility of personal income tax reform, from the government, in order to give countermeasures and suggestions of fulfillment of government responsibilities, hope that this article can play a guiding role of theory and practice.First of all, the paper puts forward relating to the personal income tax, government responsibility, such as definition of related concepts, then analyzes the income tax collection mode, and analyze the history of the personal income tax reform,describes the individual income tax of the current situation and problems, also profound analysis of the current situation the government assumed responsibility, given suggestions.For a long time, the individual income tax of domestic and foreign research have been, and have different development status, personal income tax on a global scale, there are three modes:classified income tax system, comprehensive income tax system, mixed income tax system, has the specific taxation principle, taxation fair principle and less prone to the principle of double taxation, plays increase revenue, adjusting income distribution, and promote economic stability and so on.This paper describes the history of personal income tax, analyzes the current individual income tax system main content, and analyze the condition of fulfillment of government responsibilities, had including the tax legislative power is highly centralized, the current tax system is not perfect, the local tax structure is unreasonable, transparency is not high,fthe use of tax revenue is not clear, the tax payment structure is irrational, serious government intervention and other features.Next, we start from the analysis of the current individual income tax's problems, and then extended to the fulfillment of our current individual income tax system of the government responsibilities problem discussion, and further analyzes its reasons, including the concept factors, economic factors, external factors and internal factors.This article also give the example of personal income tax reform in the United States and Russia, gives experience of enlightenment, and finally, combining a series of articles in the foregoing analysis, given the personal income tax reform to improve government accountability countermeasures. hope that to the government responsibility as the breakthrough point, to the future of personal income tax reform, resulting significance of theory and practice.