Discussion On Home-Based Imposition Of Tax Under The Regulations Of Individual Income Taxation

The purpose of this paper is to set up the personal income tax in our country to home-based imposition,the current personal income tax law in China's design unreasonable and the taxpayer itself inherent problems.Summed up the existence of personal income tax law problems.The author through the current legal understanding,put forward the constitutional basis of personal income taxation.In the process of writing,through the study of the materials of the overseas personal incom tax,it highlights the fact that the current personal income tax law is only the efficiency and formal fairness,and does not reflect the essence of equality.The article combines the characteristics of our country and makes full use of the big database,construct the personal taxation system which is in line with the national conditions ofour country.which is the focus of the article and the innovation pointFinally,the article points out that the Government should through a variety of information channels for taxpayers to create a good environment.Making tax obligations deeply rooted.