Research On The Improvement Of The System Of Personal Income Tax Rate

Personal income tax rate system determines how each taxpayers to pay taxes, tax, agood system of personal income tax rate can reflect the individual income tax lawprinciple of fairness and efficiency, scientific and reasonable tax rate set on the fiscalrevenue for the stability of our country, reflects the law of justice, promote theharmonious development of society, promote the rational allocation of resources,improve the enthusiasm of citizens to create wealth, etc all have significant influence.Since the reform and opening to the outside world, deepening the construction ofsocialist market economy continuously improve, personal income tax in the nationalfinance income tax proportion increasing year by year, but the individual income taxlaw in China started late, low starting point, the widening gap between rich and poorpeople, how to perfect our country individual income tax law especially improve thetax system become the important task of deepening the reform of personal income tax.In response to the party’s18, to better implement the several opinions aboutdeepening the reform of the income distribution system ", the most important is toensure the proper attention to low-income groups on the basis of fiscal expenditure,efforts to reduce the tax burden for them, full of people, so as to improve theirmaterial satisfaction and happiness, let the beneficiaries of the reform anddevelopment of all social members can be. Take this opportunity to in this paper,using the literature material method, comparative analysis, some research methodssuch as logical thinking method, to seriously study the history of our country personalincome tax rate system background, reality system and some foreign development,representative, the advantages of relatively mature system of personal income tax rate.Further analysis of the income tax rate system the international development trend andthe lack of individual income tax law of our country tax system, and combining withChina’s specific national conditions, in order to meet the demand of the people and thecountry reality of modified opinions. To set up with the development of China’seconomic, political needs, it has important theoretical significance and practicalsignificance.