Research On Laws About Levying Wages And Salary Tax

As an important part of our country’s individual income tax,wages and salary tax plays a vital part in organizing fiscal revenue and promoting justice in social distribution.At present,for most countries laws about wages and salary have been included in individual income tax laws.But due to difference in pattern of tax system,laws about wages and salary vary a lot.In China,we adopt classified income tax system,and our start of individual income tax laws has been late.In 1980,we enacted China’s first Individual Income Tax Law.Although with many corrections,the 2011 Individual Income Tax Law still has some loopholes,which makes it hard to live up to the needs of rapid development of economy and the expectations of the public.People are appealing to further reform it.Under this background,this article chooses laws about wages and salary tax as the topic and intends to define wages and salary theoretically,to analyze the basis and principle of wages and salary tax,to give a thorough analysis of our country’s wages and salary tax based on the laws about individual income and relevant tax laws and in wrestling with the existing problems in our country’s wages and salary tax by employing the method of reference review,comparative research and data analysis.Also,based on the experience of extraterritorial laws,this article gives some suggestions about the future of our country’s wages and salary tax.The article is divided into 4 parts:Introduction introduces the research background and significance,analyzes the current situation of our country’s wages and salary tax and by questioning stresses the importance of the topic.Then it reviews the reference about wages and salary tax laws home and abroad and finds that these laws lay more stress on economics than legal thinking,more practice than theory,therefore emphasizes the value of the topic.At last it introduces the research thought and method.The first part clarifies the basic theory of wages and salary tax laws.Beginning with the definition of wages and salary,it makes clear the connotation of wages and salary from the angle of economic laws,labor laws and income tax laws.The following is the analysis of the basis of levying wages and salary.As the gap between the rich and the poor becomes deeper,the theory of distribution justice is more in line with the theoretical basis.In the end,there comes the principle of wages and salary tax.It should not only conform to the principle of levying duty according to ability,but also maintain the guard of taxpayers’ right to life.The second part is an investigation about our country’s laws of wages and salary tax.By reviewing the evolution of our laws,this article assesses the laws about wages and salary tax,concludes the existing problems in our country’s levying taxation laws and most importantly states the weaknesses of our country’s wages and salary tax in terms of taxation mode,range definition,deduction before tax,tax rate design,jurisdiction rules,tax date and manner in payment of tax.The third part illustrates the experience of foreign laws about wages and salary tax.In mainly focuses on the rules of wages and salary tax in America,Japan and Taiwan,thus summarizing their experience and providing refence for our reform.The fourth part is the advice on our country’s laws about wages and salary tax.Based on the research and statements above,this part lists some suggestions in the aspects of taxation mode,range definition,deduction before tax,tax rate design,tax in levying and so on.