The Legal Reconstruction Of Chinese Individual Taxtion

Individual Income Tax is one of the kind of the tax which object the Individual Income. The Individual Income Tax is not only which the country strengthen public finance, pay public disburse, keep nation safety, but also the powerful artifice to balance the member of society income disparity, level out the differences between the rich and the poor, mitigate the contradiction of society. Individual Income Tax since 1799 had been established in England, occupying the important status in the modern tax systems. Because it has function of organizing the fiscal revenues, regulating social income distribution, stabilizing economy etc., the Individual Income Tax has already become the main tax of most developed countries now The Individual Income Tax of our country started at the beginning of the 20th century, through announcing "Individual Income Tax law of the People's Republic of China" on September 1, 1980. The Individual Income Tax developed very fast although it started later in our country, has already become the fourth major tax of our country now For its function play better, meet the needs of development of the economy of our country, the Individual Income Tax has been modified four times during more than 20 years of development. Undeniable, there are still many drawbacks in the current Individual Income Tax system which can't totally adapt to our country's present economic situation. The Individual Income Tax need further reform.This article analyzes the development course, the present situation of the country personal income tax, embarks from the personal income tax elementary theory. In profits from in the foundation which the predecessor studies, it analyzes tax system existence of our country's personal income tax from the realistic instance the flaw, profits from the overseas advanced personal income tax system. According to the categorization monthly and orderly imposition of a personal income tax is difficult to fully reflect fair taxation, the burden of reasonable principles, expense deduction standard too simple, the tax rate design is unreasonable and so on.To build a reasonable tax system. not only useful for the function of the individual income tax, but also benefit the social cohesion , the national competitiveness and build a harmonious society. However, the hypostasis of tax system is legal construction. Make up and improving the tax system in our country must focus on being imperfect the tax law. Analyzing the individual tax f our country on the view of legal aspect, is not only benefit the analyzing of the achievements of individual tax system, but also good to legal reconstruction of individual tax system.