On The Personal Income Tax Policy Orientation And Direction Of Reform

With the development of china's market economy and economy reform , individual income tax is more important in adjusting the individual income than ever in China , Many people pay much attention to the China's individual income tax system .The individual income tax's history is very short in China, and in the special period of economy system reform , there are many problems in China's individual income tax system and management of levy .In this paper, the history of individual income tax is inspected , the status of the individual income tax is analyzed ,some problems and some characters about individual income tax in china are found out ,some ways to solve them are brought up at the end of this paper.This paper consists of four sections:The first section is the status and the problems in China's individual income tax system investigated with several main elements of the individual income tax.The second section is the choice of the individual income tax system and policy in China.In the third section, the author expiates the difference between the western countries and china in the administration of levy by analyzing the contents of administration of tax levy.The fourth section is ways to the solve problems of China's individual income tax system and the trend of china's reform of individual income tax.An analyze method with and macroscopic view combined is used in this paper. in microcosmic view, the administration of individual income tax is researched with the practicality in china. in macroscopic vie, the choice of the individual income tax policy system is analyzed, the goal of all the analyze is the practicality and to find ways to strengthen the administration of levy of the individual income tax.