Research On Income Taxes System For Narrowing The Income Gap Of Urban And Rural Residents

Since the reform and opening up, "investment, consumption, import and export" three carriages constantly pulling the growth of our economy and the boom, in 2010 China’s GDP to5.88 trillion at one stroke more than Japan, become second only to the second largest economy USA. Although with the growth of GDP, in our living level is also rising, but at the same time the gap has been widening, and gradually expand the trend. According to the National Bureau of statistics data released in 2013,2013 national income Gini coefficient of 0.473, has more than 0.4 of the international warning line, will be a huge gap between rich and poor and make the society more acute contradictions, seriously affect China’s economic development and social stability. The income gap is mainly reflected in many aspects, such as urban and rural areas, industry, regional income disparity and so on, one of the most concern is China’s urban-rural income gap problem. According to the related data released by the National Bureau of statistics show,2013 the year of urban residents per capita disposable income of 26955 yuan, per capita net income of rural residents 8896 yuan, therefore, narrowing the income gap between urban and rural residents in China need to solve.Personal income tax compared with value-added tax, consumption tax and other indirect taxes, is a kind of direct tax, there is the role of play a decisive role in regulating the distribution of residents’ income distribution gap. By 2014 eighteen of the Third Plenary Session of the "CPC Central Committee on deepening the reform of certain major issue decision" in put forward to deepen the reform of the taxation system, and gradually establish a comprehensive classification and the combination of personal income tax system. Therefore, to solve the urban-rural income gap through the probe into the reform of individual income tax, it is very necessary to. This paper will take Tianjin city as an example, by using the relevant data of statistical yearbook and the China tax yearbook of Tianjin, Tianjin city, a concrete analysis of present situation of the income gap between urban and rural residents of the current personal income tax scale and tax structure, shows the current structure of Tianjin city, different regions, different income, different types of income of individual income tax form, based on the structure analysis to show that the tax revenue regulation effect and explore how to reform, how to improve the personal income tax system to solve the problem of the huge gap of income of urban and rural residents.