Research On Expense Deduction And Tax Rates Design Of Chinese Personal Income Tax

China has been the introduction of personal income tax Since 1980, Personal income tax has been great progress, The income share of total tax revenues are rising, The current personal income tax has become China's second value-added tax, corporate income tax and business tax the fourth largest tax。With China's rapid economic development, the current personal income tax has been unable to meet China's economic development situation。This paper described the tax principles of fairness and efficiency, analyzed the personal income tax function, Pointed out that the cost of China's personal income tax deductions and tax rate design evolution of the historical background, Take the fair tax burden as the point, Design from a cost and tax deducted two points out of Personal Income Tax Problems, Embodied in the tax deduction system design and cost of unreasonable and unscientific, Learn from these two aspects of the foreign experience of developed countries, personal income tax reform, Also made to improve Chinese personal income tax deductions and tax rates in the cost of the design of some of the specific ideas:Taking into account the principle of tax equity and efficiency, Strengthen the functions of personal income tax, so Promoting classification and comprehensive combination of tax model; Deduct the cost of the existing sound system; Reduce the rate of class time, reducing tax rates; strengthen supporting measures related to construction. This innovation made:The proceeds of the royalties are hard-working income and royalty income, Into the payroll tax rate applicable to income tax, This also reflects our knowledge of a protected and respected.