Research On The Comprehensive Tax Reform Of Individual Income Tax

In the process of gradual improvement of personal income tax in China,it is the main problem that we choose to choose the tax system which is compatible with our current economic development.At present,China's classification of income tax model,because of its own problems,has been unable to meet the current demand for registration.The establishment of personal income tax collection model has become the common understanding of the current tax system,its urgency,the necessity of urgency.In order to get out of the current dilemma,we study the foreign personal income tax collection model,especially the foreign personal income tax model,the different stages of the functions of a reasonable position.But in terms of China's current economic situation,the income of our country gradually expanded,how to narrow the gap between rich and poor,to achieve personal income tax adjustment income distribution is imperative.The collection and management of personal income tax is a contradictory complex,adopt a comprehensive income tax model or a classified income tax model,or the mixed income tax model is a major choice for the current tax model.Based on the above analysis,this paper,based on the foreign development experience of the personal income tax system,puts forward the tax system model of personal income tax according to the specific national conditions of our country,simulates the relevant supporting measures of the personal income tax system model,improves the personal income tax system and promotes the personal income tax system The progress and development.This article mainly uses the literature research method,the data analysis method,the modeling method gradually unfolds.First of all,it takes a lot of information on the personal income tax model,including the foreign tax model,the theoretical basis of the formation of the paper;Secondly,combined with their own work experience and professional knowledge to the family as the main body of the tax system of personal income tax model;The feasibility of the relevant data analysis model.Specifically,the introduction part of the paper,mainly for the implementation of personal income tax background analysis,on this basis,the proposed personal income tax model of the necessity.Theoretical research part of the personal income tax for the relevant theory to elaborate.The main part of the application of data analysis of China's personal income tax collection status,including rates,cost deduction criteria,preferential policies.By drawing on the successful experience of personal income tax in developed countries,according to China's national conditions,put forward the personal income tax model model.Put forward to improve the comprehensive tax system of security measures,including taxpayers,tax management system,the collection system.Finally,draw conclusions,summarize the shortcomings and prospects.