| Since reform and opening-up,the economy of China is growing rapidly and the income of residents increased significantly,living standards improved gradually.But at the same time,the residents’ income gap continues to expand that affects the social stability and hinder the sustainable development of national economy.Because of the tax system is not perfect in our country,the personal income tax is given the task to adjust income distribution.Since the personal income tax system implementation,China has undergone six reforms.The current taxation department and relevant scholars study are about the changes brought by the personal income tax with the six reforms,the adjustment about the current personal income tax system of residents’ income level,and in order to make the personal income tax system play the role of regulating the income distribution,What is the next step about system reform direction of personal income tax.Thus,this paper closely around the personal income tax to adjust income distribution effect for research.By collecting a large number of literatures,the theory study and reference on the basis of research results at home and abroad,based on the status of personal income tax to adjust income distribution in our country,analyze related factors and the existing problems by theoretically.And set up PVAR model of the gini coefficient of 24 provinces resident income,urban residents’ income and rural residents’ income,and personal income tax revenues,wage,operating,property,and other personal income tax revenue and analyze the influence of different categories tax income to residents’ income level under classified income tax system.The results prove that,in the central,eastern and western region of samples,the eastern region are most affected,the second is the central region,the western region is the last.From the personal income tax category,wage personal income tax did not have the effect of curb increasing income gap,the influence of the property and operating personal income tax revenue not obvious.Our country personal income tax revenue structure is not reasonable.This article further to carry on the comparative analysis the role of regulating the income distribution and tax system about the typical countries and regions,use its successful experience for reference,put forward policy suggestions to enhance our country personal income tax to adjustment income distribution.The article structure is as follows: The first chapter is introduction.Elaborated the research background and significance,and to illustrate the research methods,innovations and deficiency and so on.The second chapter is theoretical basis,illustrates the main theory of the tax to adjust income distribution,outline the principle and influence factor of individual income tax to adjust income distribution.The third chapter is the impact of personal income tax on income distribution in our country present situation and existing problems,the present situation of urban and rural residents’ income distribution in our country,our country personal income tax reform and structural changes to a preliminary study of personal income tax in China.The fourth chapter is an empirical analysis of the personal income tax adjustment effect.Set up PVAR model to empirical research and concluded that personal income tax’s influence on the residents’ income gap direction and effect,and analysis the reason.The fifth chapter is the comparison and analysis of Chinese and foreign and Taiwan personal income tax system,Use its successful experience for reference.The sixth chapter concluded that China’s personal income tax reform suggestions.Put forward our country personal income tax better to carry out the compound income tax,reasonably adjust the tax rate structure,increase the tax scope,use effective regulation to property income,increase the deduction which is beneficial to people’s livelihood,and optimizing relevant measures.In order to further enhance the effect of the personal income tax to adjust income distribution. |
