From The Fair Guide To See The Adjustment Of Our Country's Personal Income Tax Policy

personal income tax is one of the most common categories of taxes. It plays an important role in adjusting income distribution , collecting government revenue and stabilizing the economy. Direct tax meets the person directly and can't shift. If tax policy changes, it will cause the discussion of the society. It covers society, economy and so on. The dissertation describes the basic situation of the personal income tax in our country and analyze adjustment of several years ago. It concludes the features and basic principles of adjustment and points out the latest condition of the personal income tax.Based on the data analysis, it is found that the personal income tax has four problems. First, revenue collection is on the low side. Second, adjusting income distribution is not efficient. Third, stabilizing the economy received unfavorable outputs. Fourth, those people who are on high incomes pay the low tax. The author analyze the reasons and concludes that classificatory tax,rates of tax set,deduction of expense,quality of collection are unfair.The dissertation also compares and analyzes the western personal income tax. It is concluded that Western experience has a parallel. Finally,The author makes a systematic study from theory of tax justice,the standard of payment capacity. The author makes a systematic study from its tax payer, tax equality and the quality of tax collection and proves that adjustment of China's personal income leads to fairness, and should continue to insist on a fair adjustment of personal income tax, improve China's National People's Congress proposed personal income tax legislation,establish the general tax structure, set up reasonable and fair tax rate and the rate of deduction because of family factors and the rise of prices, establish a fairly complete tax collection system and the policy of system of tax affairs.