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Research on Perfecting China’s Individual Income Tax System

Author: GuoJing
Tutor: WangJianFan
School: Institute of Fiscal Science
Course: Finance
Keywords: Personal income tax Tax model Tax collection Tax Equity
CLC: F812.42
Type: Master's thesis
Year: 2012
Downloads: 2264
Quote: 2
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Abstract


Personal income tax is a tax on individual taxable income. In many countries at home and abroad, personal income tax is one of the most important taxes for a country to raise a large amount of fiscal revenue. Although the proportion of personal income tax accounts for little in all tax revenue, it is one of China’s fastest growing taxes. Theorists have explored the personal income tax from multiple perspectives for a long time and they have already reached some consensus, but they have not gotten a consistent point of view on many issues involving tax model, such as the tax rate, the cost deductions and many other issues. Despite of several reforms, personal income tax system in China also has many flaws, there are still some needs to make it more consummate. The reform of personal income tax is a long task and it will seriously affect the function of the tax.Combining with years of research and understanding of the tax practice of taxation, I generate some interest in the analysis of personal income tax system Through comprehensive review and analysis, this paper arms to find out some basic problems in the existing individual income tax in our country, analyze the reasons of these problems and put forward related suggestions for the perfection.This paper is divided into five parts:The first chapter is the Introduction, which is divided into four parts. The first part presents the background and significance of this study from the view of China’s political and economic actual situation. The second part describes the theory of long-standing foreign theories for the design of the personal income tax system and does a simple analysis of domestic theories. Then describe theories at home. The third part of this chapter, we introduce the main approaches of this paper including literature research, investigation, combining theory with practice and comparative analysis. At last, I introduce the innovation and deficiencies of this paper.The second chapter describes the meaning and function of the personal income tax for the discussion below.The third chapter introduces the development and current status of China’s personal income tax system. This chapter introduces the development of China’s personal income tax system from the late Ching dynasty to now including the1994tax reform which has a very important economic and social significance. After the introduction this paper gives a simple state of the current personal income tax system in our country. After studying the tax model, the personal income tax rate structure, the tax base and the tax collection, this chapter reveals the main reason why the current China’s personal income tax system has lots of defects such as a weakening ability to regulate the current personal income gas, the narrow tax base, the high tax rate, the unreasonable tax bracket and other issues.The fourth chapter shows the experience of foreign counties. It gives a brief introduction of the personal income tax system in American, British, South Korea and Russia, and summarizes the advantages of the systems which may be teaching materials for our country.The fifth part is the proposal for improving Chinese personal income tax reform. This chapter points out that we should put the classification-consolidated system model into practice. In this process, the tax administration should comply with the law, the personal income tax should reflect fairness and efficiency and basic financial needs. At the same time, this process should be gradual. Five aspects of the reform proposals have been proposed in this part:First, carry out the specific measures from classification model to consolidated model step by step. Second, broaden the tax range. Third, improve the expense deduction system. Fourth, reduce tax rate grades and adjust the unreasonable tax rate structure. Fifth, improve the mechanism of tax collection and management.

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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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