Based On The Research Of The Economic Growth And Income Distribution From The Perspective Of Individual Income Tax

With the rapid development of Chinese economy, people’s life has become increasingly rich material culture level, improve the international status, strengthen continuously, we are also aware that in large gaps still exist in the development of our country and western developed countries, whether total or per capita insurance amount, we still lag behind, so face to catch up with the western countries on the series of economic and social problems, such as employment, social security system, and in recent years very popular environmental pollution problems and so on. The personal income tax as a member of the tax system, since 1980, the formal establishment of the personal income tax system, in thirty years of continuous development and improvement, has gradually become the fourth major tax after the value-added tax, business tax and enterprise income tax, is one of the most important tools in social redistribution of income, and personal income tax contact with the people living in the most closely, therefore, become the focus of the whole society. How to let the people’s disposable income growth, residents increased happiness, has been the government’s most concerned about the topic. In this paper, the personal income tax as a starting point, to study the interaction between China’s economic development, people’s life.This paper is divided into six chapters, elaborated the selected topic background and the significance of the first two chapters, and the previous research results are classified and summarized. The third and four two chapter study of the relationship between economic growth and income distribution and the personal income tax between the methods respectively by combining theory with practice, select the relevant economic data from 1990 to 2013, the calculation of a series of indicators to measure the relationship between several variables, so as to get a comprehensive and objective conclusion. The fifth chapter discusses on foreign especially America’s personal income tax system, analyzes the advantages and disadvantages of us personal income tax system, trying to find a suitable for China’s part. The sixth chapter is the conclusion and policy suggestions, various problems and phenomena are presented for the previous third, the four or five chapter, according to the situation of our country, put forward the corresponding policy recommendations.The paper has two innovations: first, the personal income tax will be the tax as the center, to discuss its for China’s economic growth and income distribution, whether can have the effect, whether the effect as we expected. Second, the empirical analysis process in this paper, found that the government transfer payment for this, for the adjustment of income distribution in China will play a more obvious effect than expected, so the individual income tax and government transfer payment combined study of the two role in regulating social gap between the rich and the poor.