The Legal Study On The Individual Income Tax Systems In China And The Foreign Countries

Given that individual income tax continues to serve as the bellwether in taxing individual income, and as a broad-based taxation scheme, a majority of the countries around the world have since adopted some kind of individual income tax scheme. Particularly so are in regions that adopt the market economy, where the sources of individual income could be infinitely diverse, the levy of income tax not only helps to increase Treasury revenues in realizing the fiscal revenue function through taxation, but it also helps to bridge the gap between the rich and the poor in realizing social fairness and justice, developing national gross product, and serving to fulfill the function of taxation distribution and economic moderation.With the development of the economy and adjustment of economic structure, the income level of resident is improving constantly. Therefore, the Individual Income Tax System has not already been fit for situation now. The present situation that we are facing some problems in the area of individual income tax system has severely restricted the function and full development of itself and is incompatible with the economic growth. It makes the society appeal to the Individual Income Tax reform.On the base of the wholly introduction on individual income tax systems and reform of the foreign countries among the USA, the Great Britain, the Japan, the Australia and such other countries, The dissertation analyses the existing problems of the Chinese individual income tax system. Available suggestions are to be made about the current individual income tax system based on experience we learn from other countries.The dissertation is presented as four chapters on the research of reforming and perfecting the law system of individual income tax in China.In Chapter1, the basic theories on individual income tax are discussed.In Chapter2, the reforms on individual income tax system in foreign countries suggestions to China are discussed.In Chapter3, the main problems, existing in present individual income tax system in China, have been discussed. As the most important part in this dissertation, chapter4 presents the measure of reforming and perfecting the individual income tax system based on the reality in China and the knowledge in previous chapters.