Comprehensive Individual Income Tax System Reform In Our Country

Our country’s personal income tax collection really began in 1980,has received attention is in the state and society after the tax reform in 1994.Commencement date although late,but the tax system in our country,the personal income tax is an extremely important component,is an important source of revenue.At the same time,it is the stability and development of the national economy plays a leverage role.Especially in regulating income distribution to narrow the gap between the rich and the poor,building a harmonious society,etc.,personal income tax,but also has the incomparable advantages than other ways.Financial income tax and personal income distribution and economic functions on the individual income tax reflect incisively and vividly.Although our country individual income tax tax sources,regulating personal income in rich countries has played a positive role,but because of the tax system construction lags behind,the national tax consciousness,and the lack of collection and management factors,compared with western developed countries,far from fully exert its function.In this context,analyzing the pros and cons of the current tax system in our country,our country tax system reform should explore how to absorb the successful experience of developed countries,tax reform,the conception of how to reform and perfect the related system of individual income tax,etc.,are the development of social economic transition in the face of the fundamental problems of tax work,this is also in this paper,the theory of our country individual income tax policy study motivation and meaning.This paper the author accumulated in daily tax collection and administration work experience and problems,from books and the Internet to collect a large amount of data,reference literature scholars and colleagues,the advanced experience of western countries,combined with China’s basic national conditions and the status quo of the tax collection and administration,put forward the personal income tax system reform in our country.This article is divided into five parts.The first part is the introduction,through the elaboration of individual income tax to our country social economy influence,a systematic review of the evolutionary traces of western countries in the aspect of tax system design,combined with relevant domestic experts and scholars in the field of taxation and the collection of two research results,has been clear about the research on our country personal income tax,tax agent,points out the significance of individual income tax system reform.The second part of the individual income tax tax category,choice of our country’s individual income tax system and development situation are introduced,and based on the problems existing in our country personal income tax,the reality of the system analysis,reveals the personal income tax base,tax returns,tax expense deduction standard,the tax rate,tax incentives,tax collection and administration and so on six aspects of loopholes and deficiencies.The third part is the personal income tax,international reference.This article simply summarizes the western developed countries is representative of the United States and northern Europe in two kinds of tax system mode,through the comparative analysis,combining with the actual situation of our country,the proposal USES comprehensive income tax system model more accord with China’s national conditions.The fourth part is our country’s individual income tax system reform.Comprehensive income tax system model is presented in this paper,and expand the tax base,to the family as the unit,indexation expense deduction standard,comprehensive account of the differences of horizontal longitudinal expense deduction,applicable united progressive tax rate,fully implementing tax benefits such as tax reform and advice.The fifth part is the guarantee of promoting our country personal income tax reform measures and Suggestions to improve the tax system,the supervisory ability of the internal and external information collection,vigorously strengthen tax team construction,promoting the whole society to participate fords the tax supervision and service,set up perfect tax social supervision service system.