Classification And Complex Combination Of Personal Income Tax Mode Reform Issues

Personal income tax is an important means of regulating income distribution gap and achieve social equity. However, our current classification system has been difficult to achieve these functions. With our income distribution gap widening and social injustice more serious, it is urgent for reform of the current personal income tax system to implement a more effective regulation of income distribution gap and reflect social equity. "Outline of the 10 th Five-Year Plan for National Economic and Social Development", the proposal has been put forward "to implement a comprehensive and classification of a combination of personal income tax system", defined the country in the Tenth NPC will be adopted in the basic direction of the Tax reform. 2010 National publish recommendations "on the National Economic and Social Development Twelfth Five-Year Plan", also emphasized it again. March 5, 2011, the fourth meeting of the 11 th National People’s Congress, Premier Wen Jiabao in his government work report that the strengthening of the income distribution reform, people’s livelihood and achieve social equity. Thus, the reform of the personal income tax system is imperative. But because of the constraints of the real situation, these reforms have considerable difficulty, so the program delayed in the launch.It reviewes the background of the classification and comprehensive tax reform, and analyzes the process and the need for tax reform. And through the use of case calculate it also analyzes the necessary tax levy for the current reality and social reality to look squarely at the current bottlenecks tax reform.From semi-integrated, binary, binary type semi-national tax reform practical reference,as well as taxation and other aspects of the design and administration of the means of a tax point of view,it define the implementation of personal income tax reform is fit for the current needs of our country, it is our firm direction. It puts forward possible solutions, designs individual income tax and the corresponding tax collection management, and use mediation and other effective means to promote the community widely accepted as ourpersonal income tax reform to move forward to provide recommendations to promote the reform of China’s personal income tax system smoothly.