A Study On The Comprehensive Declaration System Of Personal Income Tax Under The Combination Of Taxonomy And Classification

March 31,2016,the State Council approved the Development and Reform Commission,"on the 2016 to deepen the economic reform of the key work of the notice",one of its key is to gradually promote the combination of comprehensive and classified personal income tax reform.Therefore,the combination of comprehensive and taxable tax system is an important institutional framework for the reform of personal income tax in China at this stage.The individual income tax system is divided into two types of tax collection and management by classification and comprehensive declaration,which is divided into classification and comprehensive income items according to the different nature of taxpayer's income.This paper focuses on solving the problem of comprehensive filing of the comprehensive income of individual income tax under the combined taxation system.Based on the theoretical basis of personal income tax,this paper analyzes the implementation status and implementation defects of "self-declaration of more than 120,000 yuan in annual income tax collection and management",and clarifies the necessity of combining taxonomy and taxonomy.This paper puts forward the comprehensive declaration system design which is based on the combination of China's comprehensive and classified personal income tax reform,and puts forward some countermeasures and suggestions for its system guarantee.