Research On Reform Of Comprehensive And Classification Taxation Mode Of China's Personal Income Tax

With the continuous development of the socialist market economy, personal income pattern has changed a lot. Diversify sources of income and increasing income levels lead to increasing income gap. In this context, the personal income with a natural function of adjusting income distribution becomes the focus of the residents' attention. The defects and shortcomings of our country's current classified income tax has become increasingly prominent, and cannot meet the needs of economic and social development gradually, but the reform of the personal income tax has always been a patch type. Although the comprehensive and classified income tax system submitted in 1996 is the direction of China's personal income tax reform, however, the real and substantive reforms to the tax system has not started. This paper is based on the comprehensive and classified income tax system, to all round design the personal income tax mode reform program, so as to be compatible with the practice of China's economic and social development, and correspond to the requirements of deepen fiscal and tax system, and gradually increase the proportion of direct taxes, and finally play out the adjustment income distribution function and the "automatic stabilizers" function of the personal income tax.This paper applies standard analysis, comparative analysis and analysis of literature to all round research the reform of the comprehensive and classified income tax system. First, analyze and research in theory on the various modes of classified tax. Then, through learning the development process of personal income tax, analyze the effectiveness of personal income tax reform in three aspects with data and chart, they are increasing revenue, achieving macro-control intentions and enhancing the citizens' right consciousness. On the basis of affirming the achievements, propose three major problems of personal income tax classification system, including unfair tax burden, function is difficult to achieve, restricting the reform measure effectiveness. Finally, through researching three aspects, including tax elements, collect and manage conditions and tax collecting environment, to analysis the obstacles of China personal income tax integrated and classification tax mode reform. By absorbing the advanced experience of abroad personal income tax integrated and classification tax mode reform, propose the recommends of our country's personal income tax integrated and classification tax mode reform, that is to clear several problems should be noted on personal income tax integrated and classification tax mode reform. Then, to design a system of the integrated and classification income tax system on two major aspects, design of tax basic elements and improvement of related supporting measures, with a view to establish a perfect personal income tax system, which brings regulating function into full play and collects and manages efficiently.