A Comparative Study On The Legal System Of Individual Income Tax Between China And Kazakhstan

Personal income tax is a means of effective regulation and control of the state,through the realization of high-income earners pay more taxes,low income tax can reduce the country’s wealth gap,reduce social contradictions.Chinese and Kazakhstan are developing countries,but also in the period of economic transition,the widening gap between the rich and the poor is likely to intensify a factor of social contradictions,it has important meaning and value so the personal income tax law,this paper makes a comparative study on China and Kazakhstan’s personal income tax system.As for Kazakhstan,can learn from the Chinese expense deduction system,China the quota deduction combined with the ratio of tax,Kazakhstan on the quota deduction method,China way more humane can better reflect the purpose of tax,tax preferential system reference longitudinal fair;Chinese income tax,China preferential tax system mainly includes Chinese temporary exemption,exemption and reduction is very comprehensive,it is worth to learn from Kazakhstan.As China,can learn from Kazakhstan’s comprehensive tax system,which is the world system development trend,this model is more in line with the principle of affordability,reflects the overall vertical equity requirements;in terms of tax collection,can learn from the family in Kazakhstan as a unit to declare,can reflect a burden on the family,the more comprehensive and accurate,according to the comprehensive ability to determine the family tax taxable value;with the principle of tax disclosure in the tax law,which is more conducive to protect the interests of taxpayers.