The Appraisal Of The Classification Collection Mode Of Chinese Personal Income Tax

Although the classification collection mode of C hinese personal income tax is able to carry out collection work normally and raise the amount of revenue,but the drawback of classification collection mode----the lack of constructing a fair tax system,are gradually emerging.Therefore,our government has repeatedly proposed to establish " a combination of classification and comprehensive " collection model of personal income tax.But there is still a lot of controversy of the reform of the levy model.This paper argues that,before we discuss the reform of classification collection mode,we should assess the classification collection mode at first.We should understand its advantages and disadvantages sufficiently and make the existing problems as the core of next reform.O n the basis,we can make some modest prospects of personal income tax reform in the future.This paper has considered from the functions of personal income tax and it argues that appraisal of the classification collection mode should follow the principle of finance,equity and efficiency.Specifically,this paper thinks that: First,the classification collection mode can reflect the principle of finance.In spite of the fact that the classification collection mode has a violation of the principle of finance,but on the whole,it can ensure the collection of tax timely at the low level of tax collection and management.Second,the classification collection mode has some violations of the principle of equity.Although the classification collection mode reflects the principle of equity in some details,it really has many violations of the principle of equity in the design of the tax system,including tax items,tax rates,deductions and others.Third,the classification collection mode can reflect the principle of efficiency.Because of the classification collection mode,the tax system design is relatively simple and the tax cost is relatively low.Although it may not be conducive to the cultivation of the consciousness of paying taxes,the classification collection mode reflects the principle of efficiency on the whole.Finally,the advantage of the classification collection mode is that it can reflect the princ iple of finance and efficiency,the disadvantage is that there are many violations of the principle of equity.