Reformation Of China's Individual Income Tax And Research For The Distribution Of Income

Throughout the 80s and the 90s of the 20th century, income gaps in China have windened considerably. As the deepen of the great economic reforms, the economic is developed speedly, and the income increases, the imbalance of the income increase too.It becomes a big problem of the pesisting development of China's economic.Under this situation, it will effect the deepen and consummation of the reforms for economic system and, probably, embarrass the development of economic. It is the time to think out the imbalance of income.Taxation is am important measure of economic controls. The individual income tax plays am important part in keeping the income balance. Now, researching the correlation between the individual income tax and the distribution of income and problems that exist in the adjust function to the individual income tax have become am important topic in our economic theory.The topic of this paper is to research the adjust function of the individual income tax. After the demonstration research to the big adjust function to the income gaps. we hope to give basic method for the reform of China's individual income tax so that it can deeply exert the redistribution function of the individual income tax.This paper has five parts. Chap 1 mainly talks about the research purpose and method and gives the shortage of this paper. Chap 2 mainly refers to the theory of the income distribution in China and abroad and gives the explaining for the income redistribution function of the individual income tax. Chap 3 mainly refers to the correlation between the income distribution and the adjust function of the individual income tax. At last, Chap 4 mainly talks about the situation of China's income distribution and gives the reason why it was formed. Chap 5 gives serious measures to the reforms for the individual income tax.