Improve The Impact Of The Personal Income Tax Collection Model On The National Happiness Index

The rapid development of socialist market economy has changed the pattern of personal income,the source of income is growing,the income level is improving,but it also faces the challenge of widening income gap between rich and poor.The serious income gap not only hurts the enthusiasm of ordinary workers,but also lowers the national happiness index and even affects social stability and harmony.Individual income tax is the main tax that regulates income distribution,its effect of adjusting the gap between rich and poor is widely accepted.The classification system of individual income tax adopted currently in our country has been adjusted for many times,but its function of adjusting income gap is becoming less obvious,even appeared the reverse adjustment,which acts as a deterrent to improve national happiness index.This article will stick to the hot point of National income tax collection model reform trend,which is practical significance.Through the empirical analysis and comparative analysis,the article will respectively introduce the taxation pattern of different countries and the related theoretical basis,and from the angle of fairness and efficiency of two different taxation pattern comparisons,analyze the current situation and existing problems of individual income tax in our country.And then take national happiness index as indicators to measure the success for different collection mode,take domestic and foreign comparative data as guidance,the problems and deficiencies of the current model in our country are studied and analyzed,Finally by drawing on the experience of tax reform in foreign countries put forward some suggestions in the direction of the tax reform in China.There are two following innovations in this article,firstly,on the research perspective,the paper pattern of the collection of individual income tax for the first time linked with national happiness index,this will not only help to improve the domestic research on tax reform theory,but can also help to evaluate the performance of government policy;secondly,on the research methods,by collecting the data of the national happiness collection mode in different countries,quantitative analysis of the relationship between collection mode and national happiness index,then to determine the argument of this paper.The following conclusions are drawn from the research:(1)the current income tax collection model in China is weakening the positive regulation of the income gap of residents,and the gap between the rich and the poor is gradually expanding.(2)the income gap is negatively correlated with the national happiness index;as the income gap expands,national happiness will decrease;(3)the application of the tax model of family declaration can help narrow the gap between rich and poor and improve national happiness,which is in line with the needs of China's current national conditions.