The Comparative Study Of Aus Individual Income Tax System And China Individual Income Tax System

Chinese people living level enter the XIAOKANG in the recently year, people begin to care the income tax and social benefits which is closed themselves.Specially, the income tax was cared in the research institute area and Tax bureau. Our individual income tax system introduced 1980's , then it become one of the most increase fast taxes after china opening. The individual income revenues increase from 180 million in 1980's to 150 billion in 2006. meanwhile, our individual income tax rate is lower than other developed countries'(about 50%). Our country execution of tax is not strong through above data.The writer think there are two main reasons course to fault execution ability : one is tax policy; and another is supervisor ability is not well. The writer find the results though tax policy ,in my opines , Australian individual income tax is advance tax system in the world, we should learn the advance experiences and use it service to our revolution of income tax.. there are two characters of Australian income tax: 1. fair 2.effective.We hope get new ways to revolution of Chinese individual income tax through the Australian individual income tax introduced. Thanks.