Research On Individual Tax Law In Individual Business

Individual income tax is a tax levied and managed on individual income amount,which takes a large proportion in income tax income,and plays an increasingly important role in adjusting income distribution and regulating national economic development.As the subject of individual income tax,individual industrial and commercial enterprises have problems such as unfair taxation and low efficiency in the implementation of individual income tax system compared with the small and micro businesses of the working class and the corporate system.In terms of tax fairness,the principle of tax fairness requires equal legal status and fair distribution of tax burden among taxpayers.Individual businesses and the salaried class both belong to the attributes of natural persons,and the income is managed or earned in their own name,the distribution of the tax burden of individual businesses and wage earners should be roughly in line with the tax burden.However,under the current tax system,individual businesses are responsible for more taxes and heavier taxes.On the other hand,individual businesses also belong to the category of small and micro enterprises.However,in reality,the corporate system of small and micro enterprises is listed separately to apply the "Enterprise income tax law" only based on the small differences in scale and operating income.The differential application of the "Individual income tax law" and the"Enterprise income tax law" results in that individual businesses enjoy less preferential tax policies and less project deduction than companies.In terms of tax efficiency,the principle of tax efficiency requires the minimum cost to obtain the most effective tax revenue.However,the imperfection of the establishment of accounts of individual industrial and commercial enterprises makes it difficult to determine the amount of tax payable.In addition,due to its small size and wide distribution,the tax cost and tax benefits are seriously out of proportion,which leads to the decline in tax collection efficiency of tax authorities and weak awareness of tax paying.To solve above problems,based on the reality of our country,there are three aspects put forward to the countermeasures and Suggestions for the perfection of individual tax system:one is using principle of taxability,to take a tax analysis for the "operating income" of individual workers,for perfecting individual and industrial and commercial door system of tax legislation,law enforcement,including taxability test in advance,taxability review in the matter,and later on the basis of social investigation,according to the standard amend or repeal the taxation rights;Second,starting from the principle of tax fairness,we should supplement and improve the preferential tax policies for small and micro enterprises that are not legal entities,such as individual businesses,so as to connect and match the relevant systems of"enterprise income tax law",optimize the structure of individual tax rates,and seek the fairness of tax burden between individual businesses and the wage earners.Thirdly,based on the principle of tax efficiency,the classification of individual industrial and commercial households should be divided,which should not only improve the consciousness of tax payment of individual industrial and commercial households through innovative publicity methods,but also enhance the business capacity and strengthen the cooperation between departments to improve the efficiency of tax collection and management of tax authorities.