On The Legal Issues Of Individual Income Tax Rate

Personal income tax is one of the main categories of taxes in China, as the government in adjusting the economic means, realize the income distribution and quadratic assignment, regulate the gap between rich and poor has an important role. Individual income tax law of our country by the tax is the classified under the mode of extra progressive tax rate of proportional rate coexist with form. According to our country's personal income tax environment analysis, so seemingly fair tax although surface, to a certain extent, embodies the fair tax forms, but nowadays income gap, income forms have been varied, make individual income tax adjustment economic functions cannot get effective play fair tax essence of missing, personal income tax system reform is imminent. Tax rate as individual income tax, should become the core part of individual income tax reform important segment. In view of the existing personal income tax system problems, and should apply to the comprehensive taxation mode to calculate extra progressive tax forms, consider if regional tax threshold to family differences set for unit measure taxpayers, and combining the actual tax burden ability corresponding supporting measures realizing the effective implementation of the tax policy.This paper discusses the content in chapters personal income tax rate of legal issues: first chapter presents the personal income related theory basis; The second chapter of individual income tax rates in China in computational method analyzes the existing problems; The third chapter is personal income tax rate to perfect and divided into two content, as well as this paper focuses on chapters. Among them, the first quarter of analyzed the characteristics the American and Germany personal income tax rate. The second quarter is feasibility analysis of Chinese individual income tax by using the comprehensive taxation mode, and conducted by three aspects respectively in detail.