The Design Of Individual Income Tax System Based On The Combination And Classification Of Our Country

Is unceasingly thorough along with our country reform and open policy and the rapid development of social economic development, the income level of residents in our country in gradually improve, at the same time, the social members, the income distribution gap is widening between the degree of polarization between the rich and the poor has reached quite serious. So, narrow the income gap, give full play to the tax adjustment became the top priority. On March 7, 2016, the Treasury secretary, Mr Lou said the current tax reforms have formally submitted to the state council, this year will be the combination of the synthesis and classification of individual income tax law draft submitted to the standing committee of the National People’s Congress. Suggesting about the synthesis and classification of combining the personal income tax reform goal already formed, the implementation of comprehensive and classification of the combination of taxation pattern is the realistic choice of individual income tax in our country.The article is divided into five parts, the first part mainly introduces the research background, methods and objectives. The second part expounds the synthesis and classification of combining the connotation and theoretical basis of individual income tax. The author points out the key in several parts of the current status and problems of personal income tax, tax several outstanding problems, and puts forward the United States to \ "family\" for tax collection and administration means of expense deduction of Japan and the Netherlands have had a very good reference significance to China, and finally the author combined with the practical circumstances, put forward the our country comprehensive and classification of the reform of personal income tax system pattern should be the combination of the four steps strategy: to merge some tax items, as a family unit, perfecting the expense deduction and tax rate structure optimization. In terms of collection and management, the author suggested that should be the taxpayer coding system, strengthen the collection and management and implementation of high earners information platform, thus promotes our country individual income tax organizing fiscal revenue and adjusting income distribution and promote the realization of social justice function.