Reform Of China's Personal Income Tax Under The Perspective Of Equity

June 30,2011 China adopted the revised adjustment of the cost of deduction and tax rate level of the decision,the policy in the same year on September 1implementation.Tax reform road long way to go,with the continuous development of economic society,China's current classification of income tax system there are many imperfections,to be further in-depth reform.Based on the fairness perspective,this paper analyzes the current situation of China's personal income tax and the existing problems of personal income tax model in China,draws lessons from the mature personal income tax model and experience abroad,and analyzes the personal income tax data of Quanzhou based on the Gini coefficient Income tax analysis for China's personal income tax model reform proposals.In this paper,the following six parts of the system elaborated and discussed:The first part is the introduction,introduces the background and significance of the topic,the research ideas and contents,the research methods and the technical route,the innovation point and the difficulty,and puts forward the practical significance of this research from the needs of the current reform.The second part mainly elaborates the related domestic and foreign theoretical research of personal income tax,which is the theoretical basis for analyzing the current national and Quanzhou personal income tax.The third part discusses the current situation and existing problems of personal income tax in China,from the analysis of the development process of personal income tax in China,through the relevant data from the total amount,structure,regional differences and accounting for four aspects of the current analysis of the existing problems.The fourth part analyzes the individual income tax data of Quanzhou from the perspective of fairness,discusses the personal income tax from the Gini coefficient,and discusses the fairness of the internal structure of the tax.The fifth part analyzes and discusses the advanced experience of foreign personal income tax,mainly through the comparison of tax system,tax rate,cost deduction and collection and management system.The sixth part is the countermeasures and suggestions.According to the problems existing in our currenttax system,the reform proposals are put forward from the tax system,tax rate structure,cost deduction and collection and management system.