The Research On Current Situation And Reform Of The Personal Income Tax In China

In recent years, personal income tax has become the highest level of China's social concerns, the reform efforts are one of the biggest tax, is the most dynamic and potential of a tax. However, as China's late start in the personal income tax, is not ripe for development, positioning functions in the personal income tax, the tax system and tax collection and management design aspects, there are some disadvantages, faced with comprehensive and in-depth reform. This paper grasp on the collection of the relevant information in close connection with the current domestic tax practice, learning from international experience, the combination of theoretical and empirical, on the personal income tax status and development trends of a more in-depth system analysis and feasibility studies, and the future in the reform of the personal income tax further improve a number of measures and recommendations.Paper is divided into four parts, the first part of the personal income tax for the functions of the position of the second part of the personal income tax system model of the International Comparison analysis, in the third part of a two part on the basis of the analysis, pointed out that China's existing personal Income Tax existing problems. From the functional position, the personal income tax have played a better role of the financial function in the country's taxation system is becoming more and more prominent and important, but social equity in the regulatory function of the need to be resolved and there are still many contradictions and problems, in particular on the regulation of high-income groups, gradually weakening, and this duty contrary to the legislative purpose, the building of a harmonious society and the requirements of the mark. From the tax model, China's personal income tax with the existing classification of the important characteristics of the income tax system is a less integrated with the classification of the income tax system with a clear transition, it is difficult reflect fair and reasonable, especially in the rate structure, cost deduction, as well as the determination of taxable threshold, and so there are a lot of irrational factors, restricted the tax functions of play. From the tax collection situation, the information collection and management of the tax department impeded, collection and management methods are backward, and sources ineffective control measures, coupled with social evaluation system is less than perfect, the integrity of the tax law environment weak, not only caused a large number of tax evasion phenomenon, but also seriously undermined a the regulation of the tax due.In this paper, the fourth part of China's personal income tax for improving the response from the five aspects of the personal income tax reform ideas: First, improve the existing personal income tax system. In the tax model choice, it favors a comprehensive income-based taxation, income taxation classification, supplemented by the mixed mode of income tax in the tax rate on the design, the proposed cut tax rates, reduce tax rates grades in the cost of the standard deduction, it is recommended that the focus Comprehensive law on personal income tax deducted from taxable part of the rules improve livelihoods in broadening the tax base, the proposed exclusion of taxable income to be provided. At the same time, the proposal as soon as possible the introduction of inheritance tax, and gift tax, personal property taxes, personal consumption tax, social security tax, and other taxes, further establish and improve an effective tax regulation system. Second, establish a mechanism for effective collection and management. Including establishing and improving the two-way personal income tax declaration system, further implement replacement deduct paying system, the establishment of a special inspection of personal income tax system, establish a system of approved method of collecting personal income tax, speed up the establishment of high-income taxpayers key measures such as the monitoring system. Third, further to create a favorable external environment for self-declaration. Focus on further strengthening tax propaganda and expand its taxpayers the right to know and improve the quality of service tax department, tax certificate issued to the taxpayer, and optimize tax environment. Fourth, as soon as possible and actively promote the establishment of a personal credit system, raise the personal income tax monitoring capability. Fifth, speeding up China's personal income tax information, and for achieving the sharing of information resources and improve the quality and efficiency of tax collection and management. At the same time, collection and management staff to improve the quality and standardize the development of the tax agent intermediaries.The main innovation: a combination of the needs of the contemporary development of the situation from the combination of theoretical and empirical on more in-depth analysis expounded China's personal income tax at this stage in the functional position on the shortcomings and problems, the analysis of the causes. Second, with the actual conditions in China, learning from international experience, improve China's personal income tax has made some of the more practical ideas and countermeasures. Third, in recent years with China's personal income tax reform of the latest trends in the adoption of a more detailed analysis of the latest data than the right, to the current tax reform is not possible to fundamentally solve the problems, and we must tax model to conduct thorough reform. Fourth, through the current status of China's tax collection and management analysis and tax collection is a social problem, the need for the tax authorities, the legislature, the Government and the various functional departments, the majority of the taxpayer's participation.