Personal Income Tax Rate Structure Optimization Design In China

Tax rate is the core element of the tax system,and it also plays an important role in the function of the individual income tax redistribution function.This article takes the adjustment of the tax rate structure as the research object.Adjusting the tax rate structure not only changes individual tax rates,but also improves the internal framework of the overall tax rate structure comprehensively and systematically,so as to improve the actual operation effect of the tax rate structure and give full play to the functions of individual income tax.The first part is the introduction,which explains the research background and significance of the research,summarizes and reviews the research status of the personal income tax rate design by scholars at home and abroad,describes the research ideas and research methods of this article,and has innovations and deficiencies.The second chapter discusses the basic theory of the personal income tax rate structure,content elements of the tax rate structure,the mechanism of action,the measure of progressiveness of the tax rate structure,the method of calculating the cumulative progress,and so on,which lays a good foundation for the following problem analysis.The third chapter is the analysis of the problem of personal income tax rate structure in our country.It discusses the functional characteristics of personal income taxation,multi-rate tax rate model under the classification income tax system,and progressive tax rate-led tax structure characteristics.Also,it emphatically analyzes the problems existing in the current personal income tax rate system of China.The specific manifestations are caused by the excessively detailed and complicated labor income tax rate,the inconsistent design of progressive tax rates and progressive speed,and the application of different progressive tax rates to similar labor income.The substitution effect of economic behavior,as well as the contradiction between the tax rate design and the status of residents' income.The fourth chapter is to improve the program and policy recommendations.First of all,it discusses the principles to be followed in tax rate structure design,which are the principle of fairness and efficiency.Then it focuses on taxation structure design under the comprehensive and classified income taxation system,and uniformly divides into the scope of syndrome collection,and redesigns the excess progressive tax rate table applicable to the syndrome collection project,and classifies and collects projects to implement a proportional tax rate,establishing an overall tax rate structural framework.Finally,the related measures to optimize the personal income tax rate structure are elaborated in three aspects: raising the level of tax administration,promoting the process of tax legalism,and increasing the proportion of personal income tax in the tax system.