A Study On The Reform Of Individual Income Tax System

Tax reform is deepening the reform of our country to highlight the "13th Five-Year" period will also be our personal income tax system reform breakthrough period.As a typical direct tax,the tax burden of individual income tax is directly borne by the taxpayer who gets the taxable income".The reality of our country based on tax system,should be in the new direction of reform of individual income tax from different family expenses burden of different perspectives to consider,so the "special deduction" has become a hot topic in the current academic circles.Pre tax expense deduction standard(which can be regarded as a kind of tax preference system)is an important part of the study of individual income tax.The various factors affecting the personal income tax income redistribution regulation,expense deduction standard can be regarded as a priority of personal income tax problems in the design process,as it relates to the scope of Taxation and tax issues,directly determines the level of the tax burden on taxpayers.The personal income tax system in China after the reform and development of the times,there is a problem that can not be ignored in this process,the previous reforms simply increased the exemption,without considering the differences caused by the unfair tax payers family,ignore tax amount principle,play is not conducive to personal income tax the income redistribution effect.Therefore,to solve this problem,we must establish a set of can promote tax fairness,effectively alleviate the income gap,but also to reduce the burden on taxpayers,taxpayers to fully mobilize the enthusiasm for production of the personal income tax expense deduction system difference.The research object of this paper is a pre tax charge of taxpayers' salary income deductions and deduction standard,to the basic theory as the starting point,from the six dimensions of the deduction of setting variables,through statistics and analysis of micro data,using the MT index and the Theil entropy index to measure the fairness of income distribution indicators for empirical analysis,unified expense deduction standard and the difference of the income redistribution effect of expense deduction standard before and after the calculation results are compared to confirm the difference through the implementation of the expense deduction system is more conducive to the personal income tax to better play its regulatory functions.Through the comparison we can know: the use of different pre tax expense deduction standard can better match the taxpayer's personal and family burden,reflect the principle of tax,achieve the fairness of the tax revenue.While ensuring the basic functions of personal income tax revenue,it can also help to regulate the function of income distribution.