On The Insufficiency Of Income Tax Adjustment In China And Its Improvement

At present,China is in a decisive period to complete the building of a moderately prosperous society in all respects.It is also a crucial period to realize the Chinese dream of national rejuvenation.Actively deepening tax reform will provide a strong driving force for sustained economic development,continuous improvement of people's livelihood and social equity and justice,and lay a scientific and complete material and institutional foundation for the realization of the "two centenary" goals.As an important part of the tax system,individual income tax plays an important role in promoting national fiscal revenue and adjusting income distribution.However,under the background of the diversification of income sources and the widening of income distribution gap,the current personal income tax system in China has encountered some problems,and it can not well complete the task of adjusting income distribution.Therefore,reform is needed.The purpose of this paper is to discuss how to deepen the reform of the tax system,combining with China's current actual to talk about the personal income tax system reform,the main content is as follows: first of all,introduced the current individual income tax system in our country,and find it on some problems in the process of adjusting income distribution and the cause of the problems,finally puts forward the corresponding rationalization Suggestions of reform,After the completion of the transformation from the classified income tax system to the income tax system combining classification and synthesis,the expense deduction system,collection and management means and other relevant supporting measures can be further improved,so that it canbetter play its regulating function and achieve fairness and justice.