Analysis Of The Redistribution Effect Of Personal Income Tax Revenue In China

Since ancient times,all the governments are not suffering from oligarchs.In recent years,in the face of the phenomenon of widening income distribution,personal income tax as the only direct tax role of our tax,should take the initiative to assume the adjustment of income gap and be responsibility to enhance its fairness.At present,China's personal income tax has income redistribution effect,but the effect size is not obvious and should be further.In the context of the new round of tax reform is about to start,it is of great significance to study the redistribution effect of personal income tax,which can provide theoretical guidance for the new round of personal income tax reform,and make better tax regulation function and build more fair Tax system,narrowing the income distribution gap.In this paper,firstly,it introduces the background,significance and research status of the research at home and abroad,and then introduces the mechanism of the effect of the redistribution effect of personal income tax.On this basis,this paper analyzes the status quo of the redistribution effect of personal income tax in China,personal income tax to play the role of income redistribution effect,put forward to strengthen the personal income tax reform policy recommendations.Specifically divided into three parts:The first part is the mechanism of the redistribution effect of personal income tax income.It analyzes the role of personal income tax,and points out the way of personal income tax on income distribution.In the second part,it analyzes the current situation of the income distribution of the residents in our country and takes the Beijing data as an example to measure the effect of the redistribution effect of the personal income tax income.The paper analyzes the current situation of the income redistribution effect of individual income tax in different income groups,different income types and different regions.And then in finds out the factors that restrict the effect of China's personal income tax on the redistribution of income.In the third part,combining with the taxation elements of personal income tax and the direction of the next reform,the author puts forward some policy suggestions to strengthen the redistribution effect of personal income tax.