A Reform Study Of Classification Comprehensive Personal Income Tax

With the development of our country's economy,the distribution gap of income among all strata are increasing,the role of individual income tax should gradually shift from focusing on obtaining fiscal revenue in the initial period of establishment to paying attention to adjusting the income distribution gap.According to the reality of our country,there are some unreasonable in IIT and violate the principle of fairness and affordability.Therefore,the reform is imperative,and come to transform for Classification Comprehensive Personal Income Tax.This article is divided into five parts.The first part is an introduction,introducing the whole situation of the article,explain the reasons for choosing the topic as the research object,and the theoretical basis and so on.The second part is a overview of IIT.Firstly,it elaborates the theory of the fairness and efficiency and functional orientation of personal income tax.Then,the influencing factors of the tax design are explained.Finally,compare to various taxation models and analyze the advantages and disadvantages.The third part introduces the situation of China's individual income tax system.Including three aspects: development history,income structure,and redistribution effect.The existing problems mainly include the lack of adjustment function,the neglect of the actual burden of the family,the single deduction system,and the reasonable tax rate structure.The fourth part is the personal income tax experience.This section selects three countries,the United States,Russia,and Japan,as the same time analyzes their personal income tax models,deduction standards,the highest marginal tax rate,and provides some reform ideas.The fifth part puts forward the reform ideas,difficulties,and suggestions.This part proposes reform proposals from the following aspects: gradually establishing a classification and comprehensive model,introducing a family declaration system,have reasonable deduction standards and tax rates,in order to improve collection management efficiency.