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Improvement of the Harmonious Society of Personal Income Tax System

Author: ZhongJian
Tutor: LiaoJiaQin
School: Jinan University
Course: Finance
Keywords: Personal Income Tax Fair Perfect
CLC: F812.42
Type: Master's thesis
Year: 2010
Downloads: 78
Quote: 0
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Abstract


Individual income tax began in eighteenth century England, has undergone more than two centuries of development. With the economic development of modern society in Western countries, personal income tax on a great contribution to government revenues, has become the main taxes. In recent years, rapid economic development of developing countries, personal income tax share of total government revenue is not high, but its potential can not be underestimated. And financial significance of its social significance is increasing.Relative to developed countries, China’s personal income tax rather late, since the reform and opening up, China has gradually established a personal income tax system, and carried out some reforms, along with the continuous development of the socialist market economy, personal income tax on revenue increasing contribution by the public’s attention, but because of the personal income tax system theory and practice of history is limited, the taxpayer made increasingly diversified sources of income, the individual income tax collection and management become increasingly complex, and its regulating income distribution, reflecting the role of social justice is not significant.This paper from the individual income tax model, tax rates, standard deduction and collection of fees and management of multiple perspectives to personal income tax system of the main problems, learn from other countries for comparative analysis of personal income tax system, combined with our national conditions, on how to improve our The personal income tax system put forward relevant suggestions and ideas.In this paper, theoretical research and practical problems of combining domestic and international comparative research method of combining around the personal income tax system and how to improve the social equity issues. Text is divided into six chapters, the first chapter includes the starting point of the article topics, contents and background, and this innovation, the purpose of this chapter is full of clear direction.The second chapter on the personal income tax in the harmonious society the inherent design of the basic requirements of the system. the third chapter of the elements from the personal income tax to proceed, details of personal income tax system, the main problem. The fourth chapter of the International Experience personal income tax system, analysis of the gap between personal income tax system. ChapterⅤfurther discussed the reform of personal income tax system thinking, in the tax model, tax rates, standard deduction and collection of management fees put forward a workable proposal.

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CLC: > Economic > Fiscal, monetary > Finance, the state's financial > China's financial > Financial income and expenditure > Tax
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