Research On The Taxation Object Of China's Personal Income Taxation

As one of the important taxes of modern countries,personal income taxation plays an active role in guaranteeing national financial revenue,promoting social equity and improving people's livelihood.Taxation object as a core element of personal income taxation system,it plays a key influence in the efficacy.For this reason,the concept and scope of taxation object often clarified through the technical expression of laws to ensure the legalization of the system of taxation object.This is not only the strict adherence to the ability-to-pay principle,but also the pursuit of the value of tax fairness and efficiency.However,with the continuous development of China's economy and society,the diversification and concealment of citizens' personal income have become more and more prominent,which makes the definition and judgment of the object of personal income taxation collection for the national tax authorities fall into areal dilemma,hinders the orderly development of the activities of paying taxes according to law,restricts the play of tax functions,and also poses a challenge to the current taxation law system.In order to eliminate the restriction of taxation object system,especially to overcome the confusion of the definition of taxation object difficultly,it is necessary to focus on the meaning of "income" at the level of taxation law system to carry out research,scientifically balance the relationship between taxation payment obligation and tax payment ability for the taxpayers,with the help of technical considerations of laws and regulations,guarantee the "tax burden balance" of taxpayers,and realize the meaning of tax.This paper guides by the ability-to-pay principle,on the basis of clearly define in the "income",to clarify the word "income" in the gap between theory and reality,analyzes the problem of the object of personal income taxation system in our country,put forward with reasonable choice of the path to reform and improvement for the personal income taxation system,to propose effective optimization measures to avoid and break the tax barriers.This paper is divided into five parts.The first part is the introduction,the author focuses on the research object's background,key content,domestic and foreign research status and methods,from a macro perspective to understand and grasp.The second part mainly carries out in-depth analysis from the definition,elements and structure of income,focusing on solving theconcept of "income",so as to clarify the definition of "income" under the ideal model,which lays the foundation for the following comparative research and countermeasures and suggestions.The third part aims at the definition of "income" from the theoretical and practical level of two-way comparison,to seek ideas for improving the "income" of the legal professional expression.The fourth part analyzes the problems of the object of personal income taxation in China's current taxation law system,and explores the underlying reasons in the process of system form the design to the implementation.In the fifth part,the author bases on the previous research and analysis,starts from the realistic situation of the object of China's personal income taxation system,summarizes the countermeasures and Suggestions for the improvement of the taxation object system.