A Study Of Difficulty And Countermeasures About Carrying Out Of Classification Comprehensive Personal Income Tax

Personal income tax is the important means in our country which can adjust income distribution gap and realize social fairness. However, China's current classification personal income tax system has been difficult to achieve these functions. Along with income distribution gap widening and unfairness more and more serious in our country, people urgently require a reformation of our curent ,and carry out a personal income tax system that is more efficient adjusting income distribution gap and embodying social justice. China's tenth National People's Congress four conference assembly through"the eleventh five-year plan outline about the national economic and social development", among them has proposed the suggestion about"implement the combination of comprehensive and classification personal income tax system"in China, has been clear the basic reform direction of the personal income tax. In the profosal of"on the twelfth five-year plan outline about the national economy and social development", publicated in 2010, stressed once again the transformation of China personal income tax to the comprehensive and classification of combining the personal income tax system.On march 5,2011,the 11th National People's Congress fourth meeting,premier wen jiabao on government work report, strengthen the reform of income distribution, paying attention to the people's livelihood and realize social justice. Thus, China's personal income tax system reform is imperative. But because of the restriction of our country's actual conditions, the design and reform of the classification and comprehensive individual income tax system has considerable difficulty, and the plan is launched delayed.This article discusses from the reality of our country national condition, analyzes the current condition of our country personal income, tax structure and the income gap, and clears the function orientation of the individual income tax. Through the analysis of the three kinds of individual income tax system model, the implementation of classification comprehensive personal income tax system is the most suitable for China's current reform, the firm needs of the individual income tax reform direction,and we strengthened the reform direction of our personal income tax. In view of the reason that our country can't currently advance the reform of classification comprehensive personal income tax, mainly from tax system design, tax collection and collecting environmental, the paper analysed the difficulty of implement classification comprehensive personal income tax system. Finally, according to the difficulties faced by the reform of personal income tax, the paper proposes the corresponding feasible solution, reasonably designs the classification comprehensive collection mode, the expense deduction, individual income tax and strengthen the construction of collection, gives advice for the reform of our country classification comprehensive personal income tax, and promote our country's personal income tax reform smoothly.