The Research On Reforming Individual Income Tax System

Individual income tax is an important tax. It is an important tool of gaining financial income, interfering economy and adjusting income allocation.With the development of the economy and the deepness of market reform, our current individual income tax system exposes many obvious shortcomings. It reflects neither the principle of equity nor the principle of efficiency. Therefore, it is an urgent task how we reform and improve our individual income tax system in a new step of Chinese tax system reform.According to the principle of tax system design, this thesis deeply analyses the cause of the shortcomings of our current individual income tax system. Then, the author fully refers to the theories and the successful experiences of individual income tax system reform in other countries. Finally, the author sets forth some ideas and suggestions about our individual income tax system reform.