The Enlightenment Of Personal Income Tax Reforms In OECD Countries To China

Personal income tax, imposed as one of important species by most countries in global, is a crucial part of country fiscal revenue, more a key tool to macro-regulating social income distribution.The design and establishment of personal income tax system influence the decelopment of country economy and impact directly to the social equality and stability. Then, the efficiency and equity become the central research forus.However, the tax system is a complex architecture as it involves many fields such as the taxation pattern, tax tatio, deduction and so on. Though its history over thirty years,and improvement had been made through many amendents, some defectors increasingly emerging as the rapidly deceloping of economy, and some ameliorative reforms should be achieved for the corrent tax system. The Organization for Economic Co-operation and Development (OECD) mumbers, especially for their developed countries, possess advanced and considerable development on personal income tax system, and the research on their reform experience could provides valuable reference for China's tax reforms.This thesis gives some reform suggestions on personal income tax based on the reseach of historical trend of OECD tax reforms.The first chapter of thesis discusses the theory and practice significance of the research on OECD tax reforms, and summarize the progress of personal income tax reforms at home and abroad,then,the research ideas and methods of this thesis developed based on these. On the basis of the theory knownledge, we give advice to the Chinese government on tax reforms followed the analyzing the problems of the current system and considering the feasible reform experience of some OECD mumbers.The chapter 2 sketched out the main theories of personal income tax reform,included of new state intervention theory, endogenous growth theory, optimal invome taxation, impartial taxation and negative income tax theory.The chapter 3 overviews the China's personal income tax system development history and its current status. Combining some economic data,some problems on system were pointed out that limited function for adjusting income distribution,uncompatible with economic situation for scheduled income taxation, and the irrationality of tax rate structure, deduction, tax collection and administration.The chater 4 analyzes the reform trend in decade of 2006-2015 years in OECD mumbers. The proportion of personal income tax revenue in gross domestic product(GDP) and general revenue trend to a modeat increase and keeps a smooth change. The comprehensive income tax system occupies a dominant aspect among OECD, though few mumbers take mixed income tax and flat tax. The main tax unit is persone meanwhile the family unit is choosed, and the reform reason varied in different countries. The reform trend of top statutory rate, top marginal rate, and tax bracket in OECD were analyzed for tax rate seeting. Indexation adjustment mechanism was commonly adopted for deduction. On tax collection and administration, the advanced tax declaration, indentification number, information system, and taxation execution system in OECD were summarized.The last chapter provides specific suggestions for China's tax reforms based on the former sections research.