The Individual Income Tax Reforms To Promote The Income Distribution Justice

Since the reform and open policy, along with the rapid growth of the national economy, the residents' per capita income increasing rapidly in China, the people's living standards have greatly enhance and improve, meanwhile, statistical data from various aspects, according to China's current residents of income distribution gap widening trend in a gradually, and gini coefficient has more than 0.4 international a tipping point, this will affect social stability and economic growth for the long term, then affects the construction of a harmonious society. In this situation, if the government can't take effective measures to control, income distribution centralization will severely affect China's economic system reform deepening perfecting, blocking the further development of the economy in our country.State tax is the main source of revenue, but also an important means of national macro-control one. In the adjustment of the distribution of income in the process of income tax through the formation and use, distribution, accumulation and transfer tax levied links such as applicable to achieve its goals. While personal income tax to raise taxes on higher earners due to low-income tax, taxes, less or not fundamentally manifest the quantity can afford principle reducing effectively, and can therefore income distribution gap adjusting income distribution gap, to realize the target. However, China's current personal income tax system has been seriously lags behind economic and social development, cause individual income tax on the income distribution of the regulating function and didn't get sufficient play. Therefore, based on our country socialism primary level of the basic conditions of individual income tax, through the comparisons pattern abroad and perfect our personal income tax system, make it play tax regulation goal is an extremely urgent issue.Based on the study of home and abroad on the basis of literature review, first of all, discusses the relevant tax adjusting income distribution and the basic theory, introduced the measure income distribution disparity several indicator; Then, through large amounts of data to our country region, industry, urban and rural income distribution gap between the status quo of the research, draw the income gap of residents in our country big this conclusion, and thoroughly analyzes the causes; Secondly, using gini coefficient, the income bad index, the robust o different ways of index data on our personal income tax adjustment, the distribution of income in China, points out that study in individual income tax on the income distribution at present the control power shortage, on this basis, the income distribution effects of personal income tax regulation of reason weak multi-angle analysis; Finally, through individual income tax system in developed countries, the comparative studies based on present situation of our country, individual income tax system in China for gradual reform..This papers to the distribution of income tax regulation the basic theory and based on our current income distribution status and personal income tax system control theory and practice as the research object, with individual income tax on the residents' income distribution regulation as the core, obtained the following conclusions:1.On the basis of comprehensive comparative analysis to our country income distribution status, it is concluded that the industry in China, region, and income distribution gap between urban and rural areas, and the current gradually widened income distribution system expanded income distribution gap for low-income, more and more disadvantage of high income levels, gathered wealth advantageous; The causes of the formation of income distribution gap presented complexity and multidimensionality, including taxes on income distribution gap is the main reason the regulation of one of the poor.2.Through adjusting income distribution of personal income tax, it is concluded that the empirical analysis of current Chinese individual income tax on the income distribution control ability inadequacy, this is also the focus of research in this paper and the key points of lies. This study makes the individual income tax of "reform, improve the distribution of income status" research appears very necessary; Individual income tax on the income distribution control ability is weak, the main root with personal income tax system in the irrational and related policies and measures are not perfect.3.Through individual income tax system in developed countries, the comparative studies considering our economic development level and basic national conditions, this paper suggests continue to implement comprehensive income and classification combination of tax income for tax rates, model, and expense deduction standard, levying way also adjusting and optimizing the individual income tax, in order to make better able to play the regulation effects of income distribution.Based on current situation, our country should stick to and improve the distribution according to work is dominant and a variety of modes of distribution coexist distribution, accelerate the establishment of a reasonable and orderly pattern of income distribution, and strive to improve income in the national income distribution of income, improve labor remuneration in primary distribution of income, as soon as the trend reverse income gap, speed up with taxation, sound social security, transfer payment as the main way of redistribution mechanism, reasonable adjustments to the personal income tax tax base and tax rate structure, raise income from wages and salaries, reducing the expense deduction standard low-income tax burden and speed up the tax adjustment dynamics high earners.