Further Deepening Research On The Current Comprehensive And Clasified Personal Income Tax Reform

China's personal income tax has undergone a transformation from classified income tax to comprehensive and classified income tax.The drawbacks of classified income tax are mainly manifested in the lack of regulating function,the difficulty of realizing fair tax burden and the imperfect collection and management system.The reform of personal income tax implemented on January 1,2019 has realized the transformation from classified income tax to comprehensive and classified income tax.The tax system has initially shown some results in adjusting the income of middle and low income earners,balancing tax burden fairness and improving the efficiency of individual income tax collection and management,but it also exposes some shortcomings,and there is room for further reform.The current comprehensive and classified personal income tax reform is further deepened on the basis of theory,effect and problem evaluation,experience and supply of countermeasures,which constitute the basic context of this paper.Further deepening the reform is based on the theory of comprehensive and classified personal income tax reform,the theory of tax equity and the theory of optimal income tax.The effect and problem evaluation are analyzed from five aspects: tax mode,tax rate structure,expense deduction system,tax paying unit and tax collection and management ability.As far as taxation mode is concerned,the "small comprehensive,big classification" personal income tax implemented in China is not conducive to adjusting income distribution,and there is a "two-dimensional" improvement space for comprehensive and classified compression.As far as tax rate structure is concerned,according to the progressive calculation of tax rate,it draws a preliminary conclusion that the current personal income tax is still limited in regulating the ability of high-income groups,and chooses CFPS(2016)adult group income data as a sample for grouping calculation,which verifies that the current tax system has not been able to better narrow the income distribution gap.As far as the cost deduction system is concerned,the deduction standard does not consider the factors of inflation and regional diversification and differences,which results in the cost deduction system being contrary to the principle of fairness.As far as taxpayers are concerned,taking individuals as taxpayers,they can not take family support burden into consideration,can not truly measure taxpayers' tax burden ability,and violate the principle of fair tax burden.As far as the ability of collection and management is concerned,the revision of the current comprehensive and classified personal income tax in the aspects of settlement and settlement,approval of special additional deductions reflects the higher requirements of the comprehensive personal income tax for tax collection and management.Based on the analysis of the current problems of comprehensive and classified personal income tax and the reality of China,this paper compares and analyses the characteristics of the reform of the "half" comprehensive income tax system in the United States,the comprehensive and classified income tax system in Japan and Nordic countries,and concludes that there are advances in the taxation mode,tax rate structure,expense deduction,taxation units,and information-based collection and management of the comprehensive and classified personal income tax system in China.Deepen the flexibility of reform step by step.Finally,the paper puts forward specific reform ideas from five aspects: collection mode,tax rate structure,expense deduction system,tax declaration mechanism and matching collection and management measures.Further deepen the reform of "big synthesis,small classification" income tax,introduce the family as the unit declaration mechanism,and collect the labor income tax items together;in terms of tax rate setting,based on the tax rate table of the labor income tax,expand the gap and reduce the marginal tax rate;in terms of the proposal of the expense deduction system,establish a dynamic adjustment mechanism directly related to the CPI index and regional differences,supplemented by a more dynamic adjustment mechanism;A sound level of information technology in tax collection and management.In this way,we hope to establish a personal income tax system with strong adjustment function and fairer tax burden in line with China's national conditions.