The Comparison Of Personal Income Tax Adjustment Income Gap Between China And Japan And The Reference To Laos

Personal income tax has been widely concerned because of its theoretical regulation of income distribution.Personal income tax is a taxpayer in a certain period of time to obtain personal income and pay taxes at a certain rate,it is the general term for the social relationship between the tax department and the taxpayer under the tax law.Income distribution is related to the vital interests of each member of society,which is an important measure of the degree of social development equity.Unreasonable income gap will weaken the enthusiasm of different social groups,long-term sustainability will lead to social contradictions and hinder economic growth.As a result,personal income tax adjustment income gap is a hot issue which has been highly concerned by academia,government departments and the public in recent years.Therefore,the research content of this paper mainly includes the following four points: Firstly,we sort out the previous scholars in the personal income tax and its adjustment of the income gap in the study of literature,and make a brief comment carefully;Secondly,according to the order of time,clarify the economists on the tax adjustment income gap theoretical analysis;Thirdly,comparing the personal income tax system between China and Japan,on the basis of this,using the data on the income tax gap between of the two countries to do the effectiveness of measurement;Fourth,combining the research results with the situation of Laos,puts forward policy Suggestions for perfecting the personal income tax system.From the current economic development situation,we consider that Laos personal income tax should be imposed in family unit;Establish a deduction mechanism which consider with different economic conditions’ families;Tax collection and management should be implemented by self-declaration and withholding payment;At the same time,the tax system is not a panacea.Reducing the unreasonable income gap also should improve the social insurance and social relief and other redistribution mechanism,Perfecting the social system to promote social stability and economic growth.