Research On The Personal Income Tax System Under The Combined Mode Of Synthesis And Classification

From the Ninth Five Year Plan(1996) to the 13th five-year plan(2016) and the Third Plenary Session of the 18th CPC National Congress,China has proposed to gradually establish the individual income tax reform goal of combining comprehensive and classification tax system.In 2018,the individual income tax law was revised to realize the reform of individual income tax mode in China at the legal level,from the classified income tax system to the integrated and classified mode.The tax system model is the basis of the construction of the personal income tax system.The specific system design and supporting collection and management measures also directly affect the realization of the value goal of the tax system model.China is in the early stage of the reform of the personal income tax system.In the process of implementing the new tax system,there are some problems,such as imperfect legislation,imperfect collection and management means,conflict between fairness and efficiency.This paper holds that the combination of integration and classification of individual income tax in China should adopt the combination mode of "large integration and small classification",and study and design its specific implementation plan.It is suggested that we should take measures to improve the refinement of individual income tax legislation,expand the scope of comprehensive income,set up a dynamic basic cost reduction mechanism,allow couples to jointly declare,improve the process of tax collection and management of natural persons,and introduce self However,the measures such as the credit rating system of people's tax payment strive to explore the perfect path of China's personal income tax system under the mode of combination of synthesis and classification from two aspects of entity elements and collection and management procedures.