Research On The Law Of Iit During The Society Transformation In China

The personal income tax originated in 1799 for England, hereafter the various countries began levying taxes successively.Item·front, personal income tax oneself uses by the world more than 140 countries and the area, has the pivotal status in the various countries, and becomes the main categories of taxes which the developed country is second to none.In recent years, Chinese personalincome tax income large scale growth.May foresee, China gradually will enter"all the people will pay taxes"the time.At the same time, along with the tax revenue collection dynamics enlarge, the taxpayer steals runs away the tax money space getting smaller, moreover steals runs away the tax money to be able to receive legal the punishment. the use of standardized analysis and quantitative analysis of the combination method and found that China's personal income tax effectiveness of the main reasons is unable to play a classified income tax system and tax system is imperfect, revenue building of the legal system lags behind. To developing countries through the personal income tax system comparison and research, on the basis of this proposed reform of the successful foreign experience and timely use of classified Comprehensive Course tax system, improve the system of personal income tax policy proposals in order to better reflect the principle of fair taxation.A total of five full chaptersThe first chapter is an introduction, describes the background, and the purpose and significance of topics.The second chapter deals with a transformation of our current era of social characteristics and specific characteristics.The third chapter describes the concept of personal income tax, functions, characteristics and types of personal income tax, personal income tax of domestic and foreign developments.The fourth chapter describes the main current problems of personal income tax and the problems of analysis.Chapter V on China's current personal income tax reform and improvement put forward several ideas and suggestions, and personal income tax of the current trend forecast and analysis of influencing factors.