Individual Income Tax Rate Of Legal Analysis

As individual income tax has the important position of our tax structure in our country for a long time, but some signs indicate that China’s individual income tax of problems still exist, individual income tax and not as expected the financial function and adjusting function. Looking for solutions, solve the problem has become China’s personal income tax reform. The author thinks that the current foreign relevant personal income tax system of theory and practice has comparatively perfect and feasible in many aspects, to give our personal income tax reform. Therefore, this article from the Angle of comparison, find, summarizes its strengths and advantages, and their personal income tax system analysis of construction of internal factors and external factors, taxation, have the choice to determine from individual income tax of the optimum combination.This is divided into four chapters: the first chapter is individual income tax rate and the summary, mainly introduced the concept of individual income tax and the taxable income tax was background, definition, our personal income tax system evolution, the connotation and the basic form of tax. Because of historical reasons, the China’s mainland, Hong Kong, Macao and Taiwan region of individual income tax evolution process differ, respectively, were introduced.The second chapter is personal income tax rate of main factors that determine the fundamental factors is introduced, the main factors and communication, followed. Individual income tax of the fundamental factors is the primary consideration and pursuit of tax justice, promote social harmony. Law rooted in particular, the development of legal culture deeply culture, as an important part of the individual income tax rate is not exceptional also. In the background of economic globalization, countries to facilitate the exchange rate, set and convergence.The third chapter is determined on the theory and practice of tax revenue, and mainly introduces the theories of individual income tax rate determination, legal system and the personal income tax rate to determine the tax determined. In various tax rate of theories, this paper discusses the problem of system should be the Keynesian school theory and the tax revenue theory. Personal income tax law system, including three modes: classification system of income tax system, mode, comprehensive and integrated income tax system model. Based on them the content involved rate determination were introduced. In order to better explain the problem, this paper developed countries and developing countries are determined the tax rate is introduced in this paper.Chapter four is the current problems existing in the determination of tax and perfect. Our present existence extra progressive tax rate, individual income tax payments too high, the tax rate set injustice problem. Therefore, we need to improve from the following aspects: first, will gradually to tax legislation classification of comprehensive income tax legislation。Second, to further expand the tax base, tax rates, tax reduction。Third, the individual income tax expressly the authority, to prevent abuse of power, Fourth, determine the optimal tax rate, reduce or prevent taxpayers tax avoidance behavior.Conclusion primarily discussed the reason and fair tax reform is not improve tax threshold,nor ShaFuJiPin, its essence is fair. Tax reform in the people’s livelihood from national standard toward thinking, "for the national standard of" to "the people’s livelihood" for the turn. Realize turn is important one annulus is to perfect the current rate of personal income tax.