Study On The China’s Personal Income Tax System Reformation

Individual income tax on individuals (natural persons) in a certain period of taxable income as tax levy object. Since the British individual income tax is imposed in1799, after200years of development, has become one of the international universal tax that is imposed. With the continuous improvement of productivity level, the rapid development of national economy, personal income tax system is also in constant reform and perfect.At the same time, our country individual income tax is also through the process of development from scratch, perfect, our country since the personal income tax is imposed in1980, as the growth of the economy and the improvement of people’s living standard, the change of tax system for many times. On June30,2011, the11th National People’s Congress adopted and the21st meeting of the standing committee of the National People’s Congress standing committee on modifying the individual income tax law of the People’s Republic of China> decision ", the income tax threshold from2000yuan to2000yuan, will be working at the same time the grade nine grades excess progressive tax rate adjustment as seven, cancel the tax rate of15%and40%two archives, the lowest rate to5%and5%. But, as the economic development and social progress, our country the current tax system in the process of running show many shortcomings, for example, in recent years, the rapid economic development in our country, but the individual income tax of tax revenue as a share of GDP is low, lack of tax revenue scale directly affect the play of its function.In this paper, based on the current personal income tax model of defects in our country, analysis the reasons of the existence of problems, and draw lessons from foreign mature mode of individual income tax and experience, perfect Suggestions for our country income tax mode. This article is divided into five parts, the first part introduces the selected topic background and significance, the domestic and foreign research results, etc; The second part expounds the relevant theories of individual income tax, it is in this paper, the theory basis of tax tax issues; The third part introduces our country personal income tax reform process, the main content of the existing tax system, and from the size of the individual income tax, personal income tax to adjust income situation from two aspects analysis of the operation effect of income tax in our country, on the basis of the existing tax system in tax problems of fairness and efficiency two aspects, analyzes its causes; The fourth part from taxation pattern, the expense deduction standard, the tax revenue collection and management of the tax reform in developed countries were introduced from the aspects such as successful experience of tax reform in our country for reference; The fifth part according to the previous question, draw lessons from the successful experiences of international tax reform put forward some Suggestions of perfecting our country’s personal income tax reform.