Research In Regulation Of Personal Possessions Tax To Income Distribution

With the quickly development of our country's economy since reform opening, people's living level has gained much improvement and increase. But, in the same time, difference in income distribution of our resident also has been bigger and bigger, even the situation of speeding up continually has been showed, which has become a significant hidden danger in economy's continue development and society's steady in our country. Personal possessions tax is a strong means for government to regulate difference in income distribution.Personal possessions tax of China began in 1980.There have been twenty years since then. In this time, what has personal possessions tax given play to un regulating income distribution, what function should it perform in such economy situation of today's society, what should be adjusted to our personal possessions tax system in order to reduce difference in income distribution. It is a significant question in now days which theory boundary and practice department are studying and trying to solve. It is also the question which the writer try to solve.Standing by reality of our country's economy development and tax system, with normal analysis and positive analysis, this article will look for difference between China's personal possessions tax system and international tax system, and use advanced reform experience of various states in world for reference. At last, this article will analyze the issueexisting in our tax system in two aspects——policy and manage, in orderto explore the direction, the policy design, the optimize means if personal possessions tax system's reform and perfect.