Research Of The Salary Income Tax Deduction In China

As the main part of the modern tax system,the personal income tax plays an important role of regulating income distribution.What's more,as the core of the personal income tax system,the design of the deduction system affects the tax fairness directly.The salary income is an important source of personal income tax.As a result,the importance of the deduction standard is vital,which is related the benefits of salary man.Combined with current economic development of China and the income level of residents,the current salary income deduction standard is clearly not suitable for society development requirements.As a result,this paper will start from the study of the deduction of salary income tax,make full use of theoretical research and social research,which operating an theoretical calculation based on the actual situation in recent years combined with the social investigation,then come to an conclusion that reasonable income deduction standard of individual Income tax wages should be set at 5,000 RMB,then further extended the study to the personal income tax system level,and put forward the corresponding reform measures.This article mainly includes the following six parts:Part 1: the introduction.It mainly elaborates the background and significance of the research,the research summary from China and foreign countries,the research method,the research innovation and the insufficiency.Part 2: the salary income deduction of the relevant theoretical analysis.This part explains the deduction of the salary income tax,and introduces the sections of the deduction of the salary income tax in our country,then puts forward the theoretical scope of deduction of personal income tax.Part 3: the theoretical calculation based on the actual evolution process and the analysis of the deduction standard of the personal income tax.This part analyzes the four stages of the standard of the income and salary of the personal income tax,and then makes the theoretical calculation on the deduction standard of salary income tax.On the basis of explaining concept of the calculation,the data source,the index and the calculation method,then calculates the urban residents annual consumption expenditure per capita and each urban residents should obtain the salary for the family per month,based on the deduction evolution of the four stages,and then come to an reasonable conclusion of salary income tax reasonable deduction.Part 4: the social survey and analysis of salary income tax deduction.On the basis of analyzing the purpose of the questionnaire design and the choice of the audience,the paper analyzes the basic situation of the questionnaire survey,focusing on the actual income and expenditure of the urban residents,including the salary,Income tax awareness and the current salary income tax deduction standard,then come to the an reasonable conclusion of salary income tax reasonable deduction.Part 5: the salary and related personal income deduction standard of foreign countries.To sum up the advantages of personal income tax deduction system of the United States,Britain,Japan,India,Brazil,with its experience as an perfect reference of personal income tax deduction of China.Part 6: The suggestions of China's salary income tax deduction.On the basis of discussing the adjustment of the deduction standard of salary income tax,this part puts forward the concrete measures of perfecting the personal income tax deduction system and adapting the comprehensive classification income tax system from the consummation income tax system of salary income,then it compares the results of the third part and the fourth part,summarizes the current reasonable deduction criteria and the social survey of the salary income tax,then puts forward the corresponding policy suggestions.