A Study On The Reform Of Personal Income Tax Deduction System

Personal income tax is one of the main taxes in China,the tax burden falls directly on the taxpayer who is not easy to pass on,by the income taxpayers directly bear,and personal vital interests are closely related.Therefore,since the introduction of the personal income tax since 1980,in the commitment to raise the government revenue function at the same time,in our current stage,especially the widening income gap in the case,more or reflects the distribution of income distribution role.There are many aspects of personal income tax are the embodiment of the role of income distribution regulation: tax collection and management model,tax rate design and tax deduction,whether the unity between regions,whether to reflect a period of price adjustment and so on.This paper focuses on the combination of comprehensive and classified taxation model under the personal income tax deduction to do a program discussion,trying to deduct from this cost and related issues to achieve fair taxation.Personal income tax is the net income of the individual tax,that is to say that personal income must be deducted from some of the necessary costs and then pay taxes.Then the cost of deducting the design is a direct impact on the number of future taxation,but also directly affect the actual disposable income of the individual,so the tax deduction for tax research has been a hot issue of tax reform,the cost of deduction program Has a strong practical significance.Wages and salaries have been reduced from $2,000 to $ 3,500 since 2011,but this is only limited to the cost of wages and salaries,and other income deductions have been fixed.With the increasing diversity of income sources,the basic cost expenditure structure has been adjusted,the uneven distribution of income and widening gap between rich and poor intensified,the community calls for the increase in the cost of deduction is also increasingly hot,in the cost of deduction to improve the voice,Taxation model adjustment,whether it is linked with the price adjustment and other corresponding issues is also surfaced.I n order to solve the current personal income tax deductions in the existing problems,I hope to build a cost deduction of thinking framework.Based on the basic national conditions of our country,the author discusses the collection mode and cost deduction characteristics of the United States,Japan,Brazil and Indonesia,and compares it with our country,and obtains the inspiration for the improvement of our country's tax system,and provides the thought for the reform of China's personal income tax And experience.I believe that the pattern of reform in the end how the direction of reform,you can refer to the Third Plenary Session of the Eighth Central Committee adopted the "CPC Central Committee on the comprehensive reform of a number of major issues of the decision" put forward the "gradual establishment of comprehensive and classified personal income tax system" as the next goal and direction of China 's personal income tax reform.In this policy,the author first of all the 11 categories of income in accordance with whether there is a continuous labor is divided into comprehensive income and classification income;second to determine the cost deduction process,in the comprehensive income category,the income of small items in the acquisition Income deducted from the cost of the cost of the year-end summary of the deduction of living expenses and special costs,making the cost deduction to better reflect the principle of taxable.And still belong to the income of the classification of income,continue to follow the original classification deduction,deduct the equivalent cost of the sub-levy.Second,the author deducts the cost of the deduction,the cost of living expenses and special expenses deduction methods and rules are described in detail,including t he amount of living expenses deducted taking into account the structure of family members,regional economic development imbalance,price level Changes,changes in consumer spending structure,etc.,and trying to find a most convenient way for the convenie nce of tax collection and management to provide the possibility.After the analysis of the classification,process and rules of the deduction of expenses,the final conclusion of the tax supporting measures such as raising the tax collection and management ability and establishing the personal tax identification number is also summarized.