Empirical Study On Income Redistribution Effect Of Individual Income Tax In China

The concept of beijing-tianjin-hebei integration was put forward in the government work report in 2014,and the coordinated development of beijing-tianjin-hebei has become a major national strategy.The beijing-tianjin-hebei metropolitan area covers 13 cities and carries about 90 million people,forming a complementary and relatively complete industrial chain with an obvious industrial chain relationship.The three regions should draw on each other's strengths,achieve mutual benefit and win-win results,adjust their industrial structure and promote regional economic development.At present,China's economy has shifted from the stage of high-speed growth to the stage of high-quality development,and is now in the crucial period of transforming the development mode,optimizing the economic structure and transforming the growth drivers.To build a modern economic system is an urgent requirement for crossing the threshold and a strategic goal for China's development.An important aspect of improving economic quality is to promote social equity,which is directly reflected in disposable income.Personal income tax as the main tool adjusting the residents income plays a big role,it is adjustment of individual income tax in hotline and management in the process of tax authorities and social relationship between residents and non-residents,to our country residents of taxpayer and non-resident taxpayers tax on income derived from sources within China,and has the function of adjusting the gap between rich and poor residents,so the personal income tax system of tax fairness is of great significance,is also the primary choice of rational action of residents income gap.In the market economy,the distribution of resources according to factors may lead to a large income distribution gap.The individual income tax relies on its progressivity to levy a lower tax on the low-income group and a higher tax on the high-income group,so as to narrow the gap between the rich and the poor and adjust the income distribution.2018 seventh reform of the personal income tax system in our country,the reform change is bigger,the classification and the combination of comprehensive pattern,implements the pattern of individual income tax for the first time change,step by step towards developed countries tax system mode,actively promote the taxjustice degrees,will be to our country personal income tax redistribution effect far-reaching influence.From the perspective of the reform,this paper takes tax equity as an example,takes the beijing-tianjin-hebei region as an example,analyzes the income redistribution effect of individual income tax in China from the aspects of tax system and collection management through the methods of literature reading,combining quantitative and qualitative analysis,and comparative analysis.Therefore,China should continue to improve the system design of individual income tax and strengthen the construction of individual income tax collection management system in the future individual income tax reform.Embodied in order to further improve the current tax model,to establish a comprehensive target,setting up reasonable tax unit,the science formulation progressive tax rate,improve the system of expense deduction,the exemption indexation adjustment,strengthen the tax source monitoring and tax system of taxpayer groups of information construction,to figure out a more suitable for the latest state of the personal income tax system in our country.