The Improvement Of China's Personal Income Tax

The crucial question is the reform of our country's Individual Income Tax in this article. Firstly, in order to establish a base for the following study, the article introduces some essential theories, such as, the theory of tax criterion, the optimal income tax theory, the theory of tax function, etc. Secondly, from three respects of fiscal revenues function, income distribution function and economic regulating function of the Individual Income Tax, the article carry on research to the function state of the Individual Income Tax of our country, analyses its existing problem and inherent reason. And then, combining the concrete reality of our country, the author analyses the main function of setting up Individual Income Tax of our country, think the Individual Income Tax of our country should regard income distribution function as the goal, based on organizing the fiscal revenues. Finally, regarding theory of the Individual Income Tax as guidelines, combining the reality of our country, the author concretely analyses the mode of the Individual Income Tax, the deduct of tax, tax rate of the Individual Income Tax, the integrating of tax system in urban and rural areas, and puts forward some recommendations with perfect reform, in order to promote Individual Income Tax of our country fair and reasonable.