A Study On The Tax Object Under The Background Of Individual Income Tax Reform

It is difficult to run the system of tax object,which is the basis of individual income tax,out of the lack of legislation,blurry concept and messy classification.Therefore,local tax bureaus have different recognitions of the same type of income,and even have the opposite views,which results in Seriously undermining the authority of the tax law,and leading to the loss of revenues.The loss of taxation caused by defects in tax object make the role of individual income tax adjusting the gap between the rich and the poor useless.Based on the background,the article,beginning with the logical starting point of tax object,defines the income in theory,and summarizes the basic concept of tax object.Then the article describes the development process of tax object to summarize the commonalities and differences between existing systems and new system reforms,and clarify the key points for constructing a new tax system.The article forecasts the evolution path of tax object.Firstly,our country should implement tax legalism,that is,China must pass the threshold of legal form of legal taxation,realize the legalization of taxation and enter into the Constitution and legalization the basic taxation system;Secondly,our country should formulate a new type of income tax regulation system,avoiding the dullness of legislation,determining the scope of its adjustment with the development of society,and strengthening the possibility of normative amendment,in order to timely reflect social changes and meet new needs,and establish institutionalized innovation mechanism;Thirdly,our country should classify and integrate tax items,in the revision of the "Individual Income Tax Law",that is,improving the relevant tax items,revising accordingly accompanying "Implementation Regulations",standardizing the series of documents issued by the Ministry of Finance and the State Administration of Taxation in case of contradictions.