Analysis Of Changing Individual Income Tax Law Into Average Income Of Family Members Tax Law

The personal income tax collected by the state has played a regulation of the ownership structure, optimizing the overall distribution pattern of national income, and so ease the contradiction between supply and demand effects. With economic development, China's current personal income tax law has been gradually exposed the inadequacy of its regulatory function, academia and practitioners are increasingly concerned about a tax reform. Looking at economic trends, the economic crisis ripples will continue for some time, China should take all measures to maintain stability, promote growth. Personal income tax in the form of performance for the national public power and private rights of individual game, the performance of the private interests of the subject of public interest. Therefore, there should be laws reconcile the contradictions. How the concept of scientific development, the concept of continuable development for a tax reform is a favorable way to reconcile this contradiction is the subject of economic law scholars should be studied. The core of this study is to use the scientific development and continuable development concept of a tax reform idea and philosophy of law right in the system configuration, changing the income tax law income tax law for the family. We know the connotation of scientific concept of development is people-centered, comprehensive, coordinated and continuable development. The first prerequisite is to develop. Core of the people. Basic requirement is general development. Coordination of sustainable, fundamental approach is holistic. Path of continuable development of China's development path, but also the development of China's socialist legal system, the road, personal income tax law as an important component of China's economic law of continuable development concept should be run through themselves. This view that a tax law and implementing the concept of sustainable development should be to ensure the continuable development of each person for the purpose of labor. Everyone played the ability to create wealth, fame and wealth to protect freedom of labor is an important economic issue should be studied law, personal income tax law as an important part of their philosophy that runs through the Economic Law should also be perfected. This is to protect and improve the people's labor power. The average income of family members on the system, it is the family unit for the tax revenue system, the family income per family member in accordance with the different situations, collect full account of the background of each family member's life, and so a tax species of the taxation system. This essay demonstrates the need for personal income tax reform from international competition and domestic tax system defects and described the trend of socio-economic development; introduced the United States the advantages of advanced personal income tax system, comparative analysis of China and the United States individual income tax laws of different ; implementing this essay is the legal rights analysis of personal tax reform, establish an equal protection of labor right, ensure equal developing right. Leading by this key topic, it raises the idea of average family income tax law and its major content. Finally, it stated the meaning of test running the average family income tax law, in order to perform a propulsive role of state personal income tax reform.