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Study on the Pattern of Personal Income Tax

Author: FanYuHui
Tutor: JieJianLi
School: Hebei University of Economics
Course: Tax
Keywords: Personal income tax Pattern of the Taxaion Comprehensive andclassification
CLC: F812.42
Type: Master's thesis
Year: 2014
Downloads: 3
Quote: 0
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Abstract


The rapid development of the socialist market economy makes the pattern ofpersonal income has changed, increasing income, income level, but also faces thechallenge of the widening income gap. In this context, the individual income tax asthe main regulating income distribution, narrowing the gap between the rich and thepoor tax, has been widely concerned. However, at present our country implements theflaw and the insufficiency of the classification of income tax, the personal income taxreform is imperative. Tax reform is primarily concerned with individual income taxsystem structure, tax system factor and tax enforcement mechanism three aspects,including tax structure the basic frame of personal income tax system, is given only tothe tax structure to be clear, taxation elements and tax enforcement mechanism can beunder the unified thought. So-called tax personal income tax is the tax structure mode,so in this paper, the individual income tax mode selection for research.This paper used the normative analysis and comparative analysis, the first hascarried on the brief introduction to the theoretical foundation of tax mode, describesthe personal income tax after their connotation and characteristics of three kinds oftaxation mode, and is compared from the perspective of fairness and efficiency, on theanalysis of present situation and existing problems of our country individual incometax on the basis of the reform of draw lessons from foreign experience, points out thefuture direction of taxation mode reform.Foreign personal income tax system reform since1980s provides beneficialreference for our country, such as the rise of the personal income tax reform, singletax combined with practice, comprehensive and classification of the practice oftaxation pattern, etc. However simple discuss what kind of the optimal taxation modelis not desirable, only in combination with certain social background, from the actualsituation, discuss choose what kind of tax mode is the most suitable, to achieveeconomic and social development goals. Based on the experience of the foreign tax mode reform, can be concluded thatthe main factors affecting the individual income tax tax mode reform, implementcomprehensive and classification in our country are analyzed combining the necessityand feasibility of taxation pattern, which can draw the conclusion: synthesis andclassification of combining the personal income tax system is the realistic choice ofour country, is actively exploring the traditional model of the optimal taxation.Synthesis and classification of combining the taxation mode is not a simplemodification of specific tax system elements, but the original classified income taxsystem of fundamental change, both country and taxpayer in the tax system modeconversion process have to undergo a period of relative pain, countries may lose acertain amount of fiscal revenue, taxpayer also need time to adapt to the new taxsystem at the same time, these are all tax mode conversion cost, is must pay personalincome tax, gradually mature.

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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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