Exploration Of The Income Tax System In Modern China Revelation Research

The income tax system first appeared in the United Kingdom,and was originally introduced to raise military expenditures,because it directly uses people’s income as the source of taxation,and can combine the principles of tax theory and certainty,universality,fairness,flexibility and tax convenience,and is recognized as a good tax.Income tax has been introduced successively by major Western countries,and its status in the tax system of major Western countries has gradually improved,and it occupies the main position in fiscal revenue,which has played a certain role in promoting the development of Western countries.China’s income tax system can be traced back to 1906,and in 1910 China has issued relevant documents and began to prepare for it,but due to the low level of productivity and economic development in modern China,the income tax system was officially implemented in 1936.The introduction of income tax means that China’s tax system has begun to transform from the traditional old system to a modern tax system,and the establishment of the income tax system has had a profound impact on China’s tax reform.The study of the income tax system in modern China should be combined with the political and economic background of the time,firstly,explore the background of the emergence of the income tax system in modern China,and find that the purpose of the levy is similar to that of the United Kingdom,and it is also to alleviate the financial pressure caused by the war;Secondly,a comprehensive analysis of the development process of the income tax system in modern China shows that the system itself has shortcomings in the tax rate structure and collection and management,and in addition,it deviates from the legislative purpose of taxes in the implementation process,resulting in discordant relations between the two sides of the collection,hindering the development process of income tax,and even causing the implementation of the income tax system to be suspended.Along with the fluctuations of the economy and the shortcomings revealed in the implementation of the system,the government has revised the income tax system several times to adapt to the changes in the economy and eliminate the shortcomings in the system;Finally,the results of the implementation of the modern income tax system are explored,the problems existing in the modern income tax system are analyzed,and targeted suggestions are put forward to provide experience and enlightenment for the smooth implementation of the modern income tax system,such as: in optimizing the tax structure,the government should pay attention to economic changes in a timely manner and clarify the functional positioning of taxes;The construction of tax collection and management teams should be strengthened and the investigation of tax sources should be intensified to improve the performance of tax collection and management;Protect taxpayers’ rights and interests by complying with statutory tax principles,safeguarding tax supervision rights,and maintaining tax trust relationships.The establishment of the modern income tax system is a great revolution in the history of China’s tax system,which provides reference significance and lays a solid foundation for the reform of modern China’s income tax system,so that the income tax system will shine with stronger vitality in China.The text is divided into the following parts.The first chapter discusses the research background and significance,research status,research content,research methods,innovation points and shortcomings of this paper.Chapter 2 introduces the origin,preparation and establishment process of income tax in modern China,and through the analysis of the process of income tax collection,it is found that its implementation process has not been smooth sailing,and its implementation has been suspended several times due to economic and political factors at that time;Chapter 3 explores the achievements and shortcomings of China’s income tax system in modern times on the basis of understanding the development process of modern income tax.Chapter 4 analyzes the implementation status of the modern income tax system,analyzes the implementation results of the modern income tax system,absorbs its lessons learned in the implementation process,and then solves the shortcomings of the modern income tax system and provides direction for the reform of the modern income tax system.