Research On The Existing Problems And Countermeasures Of My Country's Personal Income Tax System

Individual income tax has the functions of organizing fiscal revenue,regulating income distribution and stabilizing economy,and plays an important role in promoting social equity.At present,there are three types of personal income tax modes in various countries : classified income tax system,comprehensive income tax system and mixed income tax system.After the revision of ?Personal Income Tax Law? in 2018,the individual income tax system has changed from the classified income tax system to the mixed income tax system combined with integration and classification.This revision also added six special additional deduction items,and raised the basic cost deduction standard to CNY 5000 per month,effectively reducing the tax burden of low-and middle-income groups.China ' s comprehensive and classified mixed income tax system is still in the early stage of establishment,which needs further reform to be improved.There are four main problems in the current personal income tax : unreasonable tax rate structure,imperfect cost deduction system,drawbacks of taking individuals as tax units,and imperfect collection and management system.By comparing the successful practice of personal income tax in other countries,it is concluded that China ' s personal income tax reform should combine the international successful experience with China ' s tax practice,adhere to the principle of tax fairness and tax efficiency,and ensure the practical feasibility of the reform plan.At the same time,the adjustment of tax rate structure,cost deduction and collection management should be carried out simultaneously and should not be separated.In view of the problems existing in China ' s personal income tax,combined with China ' s tax practice,this paper puts forward some suggestions : optimizing the tax rate structure,reducing the applicable tax rate level of comprehensive income,reducing the marginal tax rate,and improving the tax rate for individual classified income;Improve the cost deduction system,establish dynamic adjustment mechanism,consider regional differences according to local conditions,appropriately expand the scope of special additional deductions and refine standards;The introduction of family declaration system allows taxpayers to choose the way to declare,and refine the cost deduction provisions,adjust the corresponding tax rate;Build a more scientific collection and management system,improve the personal income tax declaration system,improve taxpayer tax compliance,improve tax collection and management supporting measures,so that China ' s personal income tax can fully play its function.