Analysis Of Influencing Factors Of Personal Income Tax Income

China's aging population has become a serious social problem,which has led to changes in the population structure.By the end of 2018,China's population aged over60 has reached 249 million,accounting for 17.88% of the total population,and the population aged 65 and above has reached 167 million,accounting for 11.94% of the total population.The characteristics of large number,rapid growth and obvious aging trend will lead to the decrease of the working population and affect the personal income tax income in many aspects.This paper takes personal income tax as the research subject,analyzes the influence of aging population and other factors on personal income tax.Build a composite index of personal income tax income,divide the total effect of the change of personal income tax into five effects: tax structure effect,macro tax burden effect,regional economic effect,population aging effect and scale effect of the elderly population.Use LMDI to divide the increment and growth of personal income tax in2004-2017 at the national and regional levels respectively Solution.According to the decomposition results,this paper draws the following conclusions: the aging effect of population has a negative effect on the income of individual tax,which obviously inhibits the growth of the income of individual tax;the economic effect is the first driver of the growth of the income of individual tax,followed by the size effect of the elderly population;the tax structure and the macro tax have a change on the income of individual tax,but can cause the same change of the income of individual tax;the decomposition effect of the income of individual tax There should be regional differences.Therefore,China's personal tax reform should pay attention to the aging phenomenon,properly handle the relationship between the personal tax policy and other policies,and provide policy support for the elderly labor force,encourage the elderly to reemployment,achieve a positive aging,and alleviate the adverse impact of aging on the personal tax.