Individual income tax is based on one's all kinds of income. The levy of individual income tax is of great significance. It not only helps to increase Treasury revenues in realizing the fiscal revenue function, but also helps to bridge the gap between the rich and the poor in realizing social fairness and justice.The economic relationship between Mainland China and Hong Kong will become closer and closer as the CEPA was assigned. Because of the different individual income tax systems in Mainland China and Hong Kong, it is imperative to coordinate the individual income tax to promote the economic growth between these two regions.According to the lately revised laws concerning individual income tax, this thesis first has a complete comparison study of Mainland China and Hong Kong's individual income tax system, and then points out some taxation issues for the residents working in these two places, and furthermore make some concrete suggestions on how to harmonize taxation conflicts between the two parts, and at last bring out my opinion on the reform of individual income tax of our country.The purpose of this thesis is to catch other people's attention to research this task to resolve"the problem imperative to research and resolve"referred above. |