Research On The Individual Income Tax Of Our Country--Based On The Perspective Of Fairness

Personal income tax reform finally have the results on July27,2011, the State Council promulgated the Decision on Amending the Individual Income Tax Law Implementing Regulations, clear the purposes of the new tax regulations since September1,2011. Legal provisions, Wage and salary income, taxable income of3500yuan monthly earned income minus the balance. At the same time, wages, salary income is the excess progressive tax rate adjustment is between three percent and forty-five percent, nine levels of progressive modification forseven levels of progressive. So far, the personalincome taxre form ended, but the reform after the achievements are stillworthy of our attention.Since the2008global financial crisis, with the external order reduction, many enterprises of our country are in production and management problems. In orderto cope with this by the United States sub-loan crisis caused by the global financial crisis, the Chinese govemment has adopted the following measures:To the enterprise, is the expansion of credit, so that enterprises have sufficient cash flow, so that enterprises can continue to maintain continuous production; for the common people, expanding domestic demand, so that the production of the products are sold, notby the extemalorderreduction effect. Local governments in implementing the expansion of domestic demand, many of them using cash vouchers. But this is a temporary solution, peoples income growth is temporary, there is no persistent and can not expand domestic demand. Only let people sustained income growth, to effectively implement the central policy of expanding domestic demand, but also the only way to make a large number of government credit to play due ksand drakes.How to make people get a sustained growth, so that it can more effectively with the country to expand domestic demand, domestic exports policy, tax cuts have become the people and scholars foc us of discussion. Moreover, from the end of2010to2011, China s inflation problem is increasingly serious, ordinary c ommon peoples daily life has been relatively large impact, more so the tax cuts are growing louder and louder. And in many of the categories of taxes, the most close to the inte re sts o f the people is the personal income tax system. Although the government How to make people get a sustained growth, so that it can more effectively with the country to expand domestic demand, domestic exports policy, tax cuts have become the people and scholars focus of discussion. Moreover, from the end of2010to2011, China s inflation problem is increasingly serious, ordinary common peoples daily life hasbeen relatively large impact, more so the taxcuts are growing louderand louder. And in many of the categories of taxes, the most close to the inte re sts o f the people is the personalincome tax system. Although the government should be the broad masses of the people, the personalincome tax system reform, improve the individual income tax thre shold, from2000yuan to3500yuan, tax level from the original9to7, three percent to forty-five percent tax rate adjustment. But for the personal income tax reform rationality author is skeptical, especially the individual income tax threshold should be raised to3500yuan. Because of cunrentChina a large proportion of peoples income is below2000yuan, they are not from this duty to enjoy any benefits, but widened them with middle and high income gap between the income, it also violated the original intention of personalincome tax collection, outof personalincome taxto adjust income gap effect of. At the same time, the author thinks to expand inside needed the most important force in the majority of ordinary people, only they have the money to spend, it is truly the expansion of domestic demand. The rich on the regulation of the personalincome tax elasticity no poorpeople to big, because they have money, they will not because of the tax system of the changed and unchanged and change their consumption habits.So based on the personal income tax fairness as the focus of discussion, analysis of Chinas current personal income tax system in fairness problems. The full text divides into five chapters, the main contents are:The first chapter:introduction. The first chapter mainly expounds the research background, significance and purpose, and in the end puts fo rward the inno vatio n and insuffic ie nc y.The second chapter: literature review. The second chaptermainly elaborated the principle of fairness o f individual income tax theory and the optimal taxation theory development. At the same time also reviewed the scholars in our country individual income tax theoretical research.The third chapter: fair principle and comparative analysis of personal income tax. The third chaptermainly through the examples of some foreign countries in the personalincome tax is formula ted in terms of the advanced experience, and on the future of Chinas personal income tax re form to give some enlightenment.The fourth chapter the principle of fairness of Chinese individual income tax under discussion. The fourth chapter is mainly through the establishment of regression model, thus validating our cunent individual income tax system in regulating income gap, embody fairness is the role of small.The fifth chapter conclusion and policy suggestion of Chinas personal income tax reform and development direction. The fifth chapter combines the specific national condition of our country and the foreign advanced experience, put forward the author s personal point of view, explore the future of Chinas personal income tax reform measuresand development direction. The sixth chapter conclusion and further research. Summarize the conclusions drawn in thispaperand a prospective follow-up study.