Study On The Personal Income Tax System From The Viewpoint Of Livelihood Financial

In the January 8,2010, CPC Central Committee Political Bureau get the 18th meeting of collective learning, on the theme of world's major countries and deepening of China's fiscal and taxation system reform. General Secretary HuJintao said we should optimized the tax structure, fair the tax burden, standardize the order of income distribution,accelerate building the fiscal and taxation systems and mechanisms which can available for the scientific development. Years, fair income distribution issues become important issues on many important meetings, which is also a important and difficulty issue to taxation system reform. Personal income tax is a direct tax, has a strong regulatory function. Our country personal tax system has reformulate 5 times since 1980p, but it's function are far to fully exerted for the social and economic quick change, hysteresis tax system building and powerless tax collective and management. In addition, building the people's livelihood financial require financial to solve the people's livelihood issues. Unreasonable personal income tax system has greatly affected the building of livelihood financial. Therefore, this article try to research personal tax from the perspective of people livelihood financial, try to solve the unfairness income distribution problem and lighten the personal tax burden. This article started on the research of livelihood financial and personal tax, also analyzed there's relationship, concretely analyzed the current problems in our personal income tax system, and get a comparative analysis to the personal tax system of other countries. For our problems and learn from international experience, we propose the suggestion that how to perfect our personal system on the process of building the livelihood financial.