Research On The System Of Personal Income Tax Of China

Tax revenue is not only an important channel for China’s fiscal revenue,but also is the material basis for the normal performance of government administrative functions,or an important economic tool to control the operation of the macro economy.The personal income tax is an important tax;it is levied as a tax to the taxpayer in a certain period of taxable income.The personal income tax as an important part of the main body of the tax revenue,has an important role in regulating personal income,promoting the income distribution of residents in the community to balance,to narrow the gap between the rich and the poor in our society,promote common prosperity also plays an important role.Since the introduction of personal income tax in China in 1980,China’s personal income tax system has been revised six times.The tax system has been continually improved and optimized,promote the tax revenue growth,has played an important role in the regulation of social economy.With the rapid development of China’s socialist market economy,the pattern of economic development and the income of residents in the form of diversification,the environment of the collection of personal income tax have changed a lot.Individuals with hidden income and additional income increased,high income groups of all walks of life continue to show,and has the characteristics of concealment and diversity.The high income tax evasion phenomenon also showed multiple,affected the collection of personal income tax and income distribution,social equity,these poses challenges to the personal income tax collection.Improve the personal income tax system,deepening the reform of tax collection and management becomes urgent.With China’s social and economic reform into the deep water area,a variety of vested interest groups and groups of resistance increases,the personal income tax system reform has become very difficult.The personal income tax system reform to the economic development of our country,the new situation of residents’ income diversification structure and optimize the tax structure is the premise of the overall planning,in order to increase the personal income tax of two,strengthen tax regulation of social income distribution,to achieve social fairness for the purpose of personal income tax,taxation pattern change,optimize the tax collection and management the mechanism,and promote the development of the social economy smooth and orderly.Therefore,it is very important to analyze the problems and reasons of the current personal income tax system of China,and toexplore the Countermeasures of improving the personal income tax system of China.This paper based on the personal income tax system of China,analysis the integrated use of normative research,comparative analysis and other qualitative,based on expounding the development of our country’s tax system and tax collection process,tax function factors on the discussion of the current situation and existing problems of China’s current tax operation,through the analysis and comparison of selected developed the national tax system,the reform of our tax system in China,combined with China’s actual situation and the existing problems put forward the corresponding improvement countermeasures.This article is mainly divided into five parts.The first part describes the background and significance of this study,the relevant existing research literature at home and abroad is summarized,and the research ideas and methods of this paper are described.In the second part,the paper mainly expounds the development process and function orientation of individual income in China.Respectively introduces the institutional change of China’s personal income tax,the individual income tax and special functions.It analyzes the main factors affecting China’s personal income tax: tax factors,income level,tax collection,tax policy.The third part mainly analyzes the current situation and existing problems of personal income tax in China.From the distribution of income tax and tax adjustment scale effect in two describes the operation status of China’s personal income tax,and separately from five aspects of China’s personal income tax system problems.The fourth part,the developed countries of the personal income tax system in a comparative study,introduces the successful experience of the developed countries of the personal income tax system,tax collection system and from the aspects of operation of the collection of personal income tax reform,to provide experience for the perfection of personal income tax system.The fifth part,on the basis of the successful experience of the developed countries tax reform of individual income tax,combined with China’s actual situation improve the supporting measures in such aspects as the perfection of personal income tax system.