Analysis Of The Effect Of Individual Income Tax Collection On Income Equity Distribution

In the past three decades of reform and opening up,China's rapid economic development,the rapid accumulation of social wealth,the total economy has caught up with Japan to become the world's second largest economy.But in the economic shocks inspired by the contradictions can not be ignored.Nowadays,the income distribution is no longer an egalitarianism under the planned economy.With the increasing socialist market economy and the increasing diversity of income sources,the gap between rich and poor in our society is rapidly widening and the Gini coefficient of national income distribution has exceeded that of international Recognized critical level.The widening gap between rich and poor will inevitably lead to a series of social problems,but also not conducive to the sustainable development of the economy.Starting from the Third Plenary Session of the 14 th,China put forward the principle of giving priority to efficiency and fairness.This shows that efficiency and fairness are inseparable.In the context of such fiscal reform,the role of personal income tax on income adjustment is particularly prominent.In this paper,the personal income tax collection model as the starting point,through the simulation of different collection mode of personal income tax on the adjustment of income distribution,comparative analysis of its fair effect,and put forward in line with China's actual reform model.At the same time,taking the personal income tax collection model of the United States,Japan,Brazil and India as an example,this paper makes a comparative analysis of the advantages and disadvantages of different collection modes,and then puts forward the measures of matching with the mode transformation in the light of the current level of economic development in China.In this paper,the empirical analysis method is used to analyze the current situation and shortcomings of the individual income tax,and then use the comparative analysis method to estimate the effect of taxation on the distribution of income under different collection modes,and draw lessons from the experience of personal income tax in typical countries abroad.Based on this,the author puts forward some feasible suggestions on the collection mode of personal income tax.This paper first introduces the theoretical basis of personal income tax collection model.From the overall analysis of the existence of a tax problem: the proportion of a tax by the overall tax analysis of the status of a tax is not prominent;through the Gini coefficient analysis of a tax is to play a role in regulating the distribution of income;through the use of income share gap method to calculate the two Modes of different income levels.Secondly,it focuses on measuring the effect of personal income tax on income distribution under different collection modes and compares the fair effect of classification and classification.This paper studies the problems such as the scope of taxation,the deduction of tax,the tax rate,and the collection and management measures of the service income in the transition mode through normative and empirical analysis.And then summarizes the characteristics of the typical foreign countries on the characteristics of foreign personal income taxation model and draws lessons from it.This article not only selected the developed countries as a reference object,but also on the comparative study of developing countries,such as Brazil,India.Finally,the author puts forward the suggestions of design improvement and the feasibility of the individual income tax.