The Improvement Of Individual Income Tax Law In China

The expropriation of individual income tax has two important functions of regulating income distribution and raising financial funds.Because the current legal system of personal income tax in our country is not scientific and reasonable,and with the rapid development of social and economic situation in China,the foregoing function has been weakened.Therefore,improving the legal system of personal income tax in China has become one of the important tasks of the current tax law reform in our country.In 2018,the "two sessions" government work report explicitly proposed to amend the individual income tax law.In view of this,this paper attempts to do some necessary research on the revision and improvement of the legal system of personal income tax in China,so as to provide a useful reference for the revision of the legal system of personal income tax under the new situation.The methods of literature normative and comparative analysis are adopted in this dissertation.By analysing the history of personal income tax legal system and other legal systems in different countries,there are four main problems in the personal income tax legal system in China: firstly,the classification tax system is unreasonable and unfair;then,the design of tax rate is unreasonable;the standards of tax exemption and tax deductions are unreasonable;tax declaration and collection and management system are not scientific.Because of this,Chinese personal income tax function is dysfunction,and the tax burden is not fair and the duty rate is low.This dissertation argues that a tax system of combination taxonomy and classification needs to be established;it is important to reduce the level and the tax rate to allow the choice of different tax rate calculation method;the optimum of the deduction range and deduction criteria reflects the principle of taxable capacity;it is important to implement strict taxation and enhance the level of government management.The full text is divided into five parts.The first part is introduction,mainly on the topic background,the aim of research,literature review and research methods.The second part is about the basic theories of personal income tax legal system.It mainly expounds the connotation,characteristics,value and function of personal income tax,the basic principlesof legal system and tax system.The third part changes to Chinese personal income tax legal system of the status quo and problems.On the basis of combing the development history of Chinese personal income tax,this dissertation explores the current system and draws the main problems of the legal system of personal income tax in China.The fourth part pays attention to international legal system of personal income tax.It mainly explains the main contents and characteristics of the personal income tax law in the US,Japan and Taiwan.The fifth part is the perfection of the legal system of personal income tax in our country.This dissertation puts forward the countermeasures to revise the legal system of personal income tax in China.