The Problems Of China's Personal Income Tax System And Countermeasures

Personal income tax is the government regulating the use of taxation to the major social distribution of income taxes is one of the most direct impact on the interests of taxpayers, taxes, personal income tax system reform has been the hot social issues, social sensitivity high, the subject of much attention. As China's social development and economic restructuring, rising income, their personal income tax adjustment functions of social income distribution has become increasingly important, and the current personal income tax system because they can not meet the requirements of economic and social development, and its functions have not been give full play to weaken and was, therefore, urgent need to combine the requirements of social and economic development-Step tax system and progressive reform. This paper by Shaanxi Provincial personal income tax status of research and analysis, discusses the current model of personal income tax in the tax system and tax elements of other aspects of the problem, put forward reform and development trends and ideas for the future reform of personal income tax system for reference.Firstly, the concept of personal income tax, meaning, characteristics and theories were discussed. Secondly, through research and analysis of Shaanxi Province and the personal income tax revenue collection in recent years the present situation of the tax model problems and model from the tax system fair, reasonable and tax elements of the set and the tax collection and other aspects of the causes. Then the tax system by comparison with the developed countries to clarify the Personal Income Tax Reform Development. Finally, the thesis of the fourth part of the current personal income tax reform measures and proposals, is the core content of the article, respectively, from tax reform of the functional orientation, target selection and other aspects of reform based on the tax unit of the New Tax System selection, the scope of taxation, the tax base, tax rates and administration were demonstrated and put forward countermeasures and suggestions.