Research On China's Personal Income Tax From The Perspective Of Income Distribution

In recent years,our country economy fast development,the level of progress,people's income has increased drmatically.At the same time,between urban and rural areas,between regions,industry residents income distribution gap is also gradually revealed,how to make personal income tax really play a role in regulating income distribution,is that we first solve the problem of personal income tax system reform.The beginning of our country individual income tax in setting,adhere to the concept of income distribution adjustment to achieve the purpose of narrowing the gap between the rich and the poor.But as a result of personal income tax system in China started late,system is not perfect,at the same time,such as history,understanding,system,social reasons,the role of tax adjustment income distribution in China is gradually weakened,not only did not have very good effect on income distribution,it caused a widening gap between the rich and the poor.In view of this,this paper analyzes income distribution of individual income tax system in China from the perpective of income distribution,by using the existing data,the income tax of the income distribution is analyzed qualitatively and quantitatively,points out the problems that the present stage our country individual income tax,combined with the actual situation of country,learn from the advanced experience of foreign countries on the basis of,to improve the system of individual income tax in our country and put forward some suggestions.This paper is divided into six parts: the first part is the introduction.Including the research background and social significance,domestic and foreign literature review,research content and methods,the article structure,innovation and deficiencies.The second part,the theoretical analysis of income distribution.Including the income distribution theory of classical economics period,income distribution theory of new classical economics period,Keynes' s theory of state intervention,the new Cambridge school theory.Provide theoretical basis for the research of this paper.The third part,the adjustment and development of personal income tax in our country.Including the development of our country individual income tax and positioning,current status of residents' income distribution,as well as personal income tax adjustment income distribution situation and so on.The fourth part,problems and reasons of income distribution in China's personal income tax adjustment.Summarized including the system level,the collection and management level,etc,and from the history,cognition,system and social analysis its reason.The fifth part,the experience of developed countries regulate the income distribution of personal income tax and reference.Analysis of the experience of the United States,Japan,Britain,Germany in the system and the experience and lessons.The sixth part,some suggestions on the reform of personal income tax in our country are put forward the angle of income distribution.In view of the current individual income tax in regulating income distribution problems,from system level,management and related measures put forward suggestion,strive to resolve the problems of the unequal distribution of income in China.The innovation of this paper is: first,the theory of individual income tax and the relation between income inequality,the influence of individual income tax reform on income distribution is analyzed,points out that under the perspective of the income distribution at present stage direction of personal income tax reform.Second,this article not to mention vague idea,is combined with China's national conditions,by using the existing data,the influence of the income distribution function of individual income tax is analyzed qualitatively and quantitatively,and the feasibility and necessity of research,on the basis of the reform of personal income tax this paper put forwad suggestions.