Research On The Reform Of Individual Income Tax Syetem Based On Classified And Comprehensive System

Individual income tax,whether in China or around the world,is a very important categories of taxes.With the rapid development of social economy,the income level of China residents has been increasing and the income source is more diversified,which has led to the increasing income gap between China residents.And individual income tax because it plays a powerful regulation role in redistribution,receive national concern.Our current tax tax classification model although the increase financial income,realize information standardization on the macroeconomic regulation and control of the nation and has obtained certain achievements,but also follow the tax model of defects and the insufficiency.30 years,our country individual income tax has experienced several reforms,however,the focus of the reform confined as the growth of the average wage level and improve the threshold,cannot fundamentally change the current system with the real situation of contradiction.Based on the classification of comprehensive income tax mode,to our country income tax mode reform scheme for the design of integrated,explore able to adapt to the present stage our country basic national conditions,reduce the gap between rich and poor,effective play to the personal income tax,regulating social income distribution mechanism,the classification of the stable social relations comprehensive individual income tax system model.This paper uses comparative analysis and literature analysis to carry out a comprehensive study on the comprehensive and classification taxation mode.Firstly,the source and choice theory of taxation mode are analyzed and studied.Then development classification of individual income tax system with data chart analysis since the personal income tax reform in higher revenues,implement macroeconomic control purpose and improve the management of tax information and standardization construction of the three aspects of results,on the basis of certain results put forward the shortcomings existing in the current classification system of taxation in our country,including the design of tax system bottlenecks,tax collection and management difficulties,and hotline environment three aspects.Then the paper analyzes the practice results and limitations of the foreign individual income tax pattern in order to provide the experience of tax reform.Finally,proposed our country personal income tax,tax and classification model reform Suggestions,that is,from tax basic elements design and related collection and management measures to improve two generous face integrated and classified income tax system for system design.