Reflections On The Legislation Of Individual Income Tax

In western countries, Individual Income Tax (IIT) is a major tax and closely related to the interests of the taxpayers, therefore its reform and development is a benchmark of one country's tax system.In China, as the reform and opening policy has entered the third decade, the volume of Individual Income Tax increases steadily. In some provinces and cities of China, the Individual Income Tax becomes the second tax source next to Sales Tax. Up to 2003, China has 180 million IIT taxpayers.However, with Chinese Individual Income Tax legislation still at its early stage, many problems remain. The taxation department and its staff are very weak in tax collection. The Individual Income Tax system can not fully play its role, tax evasion gets worse and worse. But the problems mentioned above have one in common, their source originated from the legislation.By comparing and analyzing, this paper tried to put forward some proposals and suggestions in the future legislation. The first part involves some basic concepts and principles; the second part tries to display and analyze some shortcoming of the tax regulation; the third part is about some proposals.