Research On The Individual Income Tax System Reform Of Our Country Based On The Synthesis-classification-combined Tax System

With the reform and opening up in the past nearly four decades,the level of productive forces in China has obviously improved,and the economic boom and social development have brought about remarkable improvements in people's lives.The widening income distribution is also evident with the increasing in incomes.At this stage,it is particularly necessary to adopt a policy tool to redress the "imbalance" of major social conflicts.Among the various policy tools,taxation is regarded as the most direct and effective means of regulating income distribution.However,the individual income tax has not been fully utilized under the current tax pattern.Therefore,to change the tax pattern as the core of the reform,demonstrate the function of individual income tax,realize the fairness of tax burden and narrow the distribution gap,have become the basic orientation of the current personal income tax reform.From the point of view of top-level design,it has been clear that the synthesis-classification-combined tax system is the basic direction of individual income tax reform in the future.Then on this basis,this paper theoretically compares three kinds of individual income tax mode,uses empirical methods to analyze the operation situation of our country individual income tax,and analyzes the main problems existing among them.By drawing on the successful experience of the developed countries in terms of expense deduction and management,combining with the reality of the situation,proposing the individual income tax system pattern of synthesis combining with classification for our country,with the main elements of design,including family declaration,expense deduction,cost adjustment,tax rate design,etc.,supplemented by a more robust to accompany the means of tax collection and administration.This will be a professional,innovative and local personal income tax reform framework.