| With the country’s economic development, the importance of personal income tax is growing. Learning from the experience of developed countries, the personal income tax will eventually become an important source of state revenue, Personal income tax plays an important role not only in socio-economic stability, but also narrowing the gap between rich and poor regulation. On the other side, Personal income taxes are directly related to people’s livelihood and the vital interests of the people. Every adjustment of it affects all the hearts of countless people. In this paper, I started with the basic situation of China’s personal income tax, briefly described our current personal income tax system and the collection history. This article carried out a detailed analysis of our features and principles of personal income tax adjustment over these years, and sumed up China’s latest tax adjustment provisions. By comparing the data analysis, I found that the current income of the tax is ineffective in respect of organizing and adjusting. It’s not prominent in stabilizing the economy and the fairness of income tax. By using of large amounts of data for analysis from the perspective of a fair tax system, tax rates, deductions and collection status, I draw a conclusion that personal income tax is unfair. By comparing the specific content from the tax itself and the collection and management system with several countries, the advanced experience of Western countries analyzed personal income tax, come to learn countermeasures. Finally, with the help of tax fairness theory, the principle of capacity to adjust the orientation of China’s personal income tax to locate, making an equity-oriented implementation of humane legislative process, the establishment of a comprehensive and personal income tax classification of a combination, adjusting the rate structure, standardize expense deductions strengthen tax collection and the establishment of specific measures to tax the tax agency system. |
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