China's Personal Income Tax Redistribution Effect

With the deepening of China,the social economy has reached a new level,but the income of residents is increasing,which has a negative impact on the harmonious and stable development of the society.In this regard,China should take various measures to adjust,and the individual income tax,as the only progressive direct tax,plays an irreplaceable role in adjusting income distribution.Based on the personal income tax redistribution effect as the main line,both at home and abroad based on the personal income tax redistribution effect fully research on the related theories and literature,on this basis,the collected a large amount of data,in Jiangxi province as an example,the personal income tax redistribution effect of empirical analysis,and find out the restriction factors of personal income tax redistribution effect play in combination with the new reform of the personal income tax law related content,to analyze its to promote our country personal income tax redistribution effect effect and further improve the direction of the play.The paper consists of five sections: Firstly,elaborates the research background and significance,summarizes and analyzes relevant researches at home and abroad,and summarizes the framework structure and research methods of this paper.Secondly,part mainly introduces the basic theory and system,expounds the basic concept,characteristics and functional positioning of individual income tax,discusses the relevant theory of income distribution system,the measurement index of income distribution and the performance and influence of income distribution imbalance.Then,take the way of empirical analysis to our country personal income tax redistribution effect is analyzed,by selecting the basic situation and per capita disposable income of urban households in Jiangxi province data,such as economics model is established and calculated the Gini coefficient of urban residents,after-tax income before tax,MT index and average tax rate,analyses the effect of the individual income tax on income redistribution,and according to the different income groups,different types and different areas of income income compare the income redistribution effect,finally gives the corresponding conclusion.The fourth part,according to the conclusion of empirical analysis,analyzes the main factors that restrict the function of income redistribution in China,from the five aspects of low tax proportion of personal income tax,unreasonable expense deduction standard,unreasonable tax rate structure,low collection and management efficiency and non-standard preferential policies.Lastly,according to theproblems,combined with the latest policy of personal income tax reform,analyzes the personal income tax law for the promotion of perfecting personal income tax redistribution effect,and further improve and perfect the train of thought,there are mainly the combination of classification and comprehensive way of mixing system to collect,the reasonable deduction method,improve the tax rate structure,to establish taxpayer identification number to strengthen tax collection and administration and improve the relevant supporting measures and improve personal tax consciousness,etc.