Research On The Policy On Personal Income Tax And The Implementation Problems In Chuzhou City

Personal income tax is an important tax level to regulate income distribution gap. Since it has been levied in China, personal income tax has played an essential role not only in increasing revenue and adjusting income distribution, but in reducing the widening gap between the rich and the poor and realizing social fairness.In recent years, income distribution gap in China has been widening. Moreover, issues concerning agriculture, countryside and farmers and the gap between urban and rural areas and between regions have become more and more serious. As a means to regulate income distribution, personal income tax, after five revisions, has failed to fundamentally solve the basic problems of distribution unfairness and alleviation of social conflicts although the tax exemption has been raised from the original 800 yuan to the present 2,000 yuan and tax preference has gradually been widened. Besides the imperfect personal income tax system, tax collection and management is another restricting factor including taxpayers'weak consciousness, the imposition department's poor performance and backwardness of technology. All these aspects hinder the further development of personal income tax.Making a general review of the operation patterns of personal income tax in most countries around the world, we find that personal income tax system in western countries has played an obvious role in regulating income distribution while developing countries have always devoted to the reform and perfection of the system and its implementation with great achievements. In China, further strengthening and perfecting personal income tax system and its collection by learning from the experience of foreign countries has been attached great importance.Starting from the practical experience of levying personal income tax, guided by the theories of public management and analysis of polices, this thesis first briefly introduces the theories, the history and characters of Chinese policy on personal income tax by comparing different tax modes in developed and developing countries. Secondly, analyses in details the policy and its characters of personal income tax in Chuzhou city and explores the reasons to the problems in its implementation in Chuzhou city. Finally, puts forward the corresponding strategies and suggestions so as to further perfect the system and realize its complete and effective implementation on county and city level.