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Research on Improving China 's personal income tax system

Author: YangMingHua
Tutor: LiHongXia
School: Capital University of Economics
Course: Finance
Keywords: Personal income tax system Problem Countermeasure
CLC: F812.42
Type: Master's thesis
Year: 2009
Downloads: 728
Quote: 3
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Abstract

China's personal income tax levy in September 1980, has been nearly 30 years. China's personal income tax policy applied since played an active role in the regulation of personal income, to alleviate the unfair social distribution to narrow the gap between rich and poor and increase revenue. After years of unremitting efforts, the personal income tax management continuous improvement. Especially the implementation of the new tax system in 1994 and 2007, the tax authorities at all levels to strengthen the high-income earners to adjust the focus, continue to improve and strengthen the management of personal income tax, so as to promote the personal income tax revenue growth year after year, personal income tax from 1994 year increased to 7.267 billion yuan in 2007 318.494 billion yuan, an annual average increase of 47.5%, an increase of nearly 43 times, much higher than the same period of economic growth and tax revenue growth is the fastest revenue growth in the same period taxes . However, with the continuous development of economy and society, China's current personal income tax in practice has revealed many problems, these problems have affected the further development of China's personal income tax, and study how to improve China's personal income tax in order to adapt to the needs of the development of the market economy extremely positive practical significance. The first part is an introduction, through the course of the reform of the personal income tax in the past twenty years by the review article significance of the study purpose and research and innovation. The second part is literature analysis, perspectives and insights on the personal income tax for foreign and domestic Review Section III first introduces the basic theory of the personal income tax, but also on the content and the collection of personal income tax in China were introduced, and finally reveal the Personal Income Tax from the basic mode to rate design, expense deduction, range size, reporting, collection and management audit loopholes and shortcomings, these problems have affected the further development of China's personal income tax, as well as the normal functioning of its regulation. Part IV introduced the basic content of the personal income tax of Britain and other countries and reform measures, summed up the successful experience of developed countries, the personal income tax reform is worth learning. The fifth part of China's personal income tax reform measures. That is implemented in line with China's national conditions at this stage hybrid tax model: simplify the tax system, reduce tax rates, to determine the reasonable scope of the collection, a clear expense deduction, select the reporting format in line with China's national conditions, levied for the effective regulation of tax sources to improve efficiency and reduce the tax cost to reached from the multi-faceted, multi-link personal income be adjusted to better play the role of tax on income distribution adjustment. Part VI for the conclusion of the study and limitations, through the above measures, to improve China's personal income tax system to better play the role of tax on income distribution adjustment. Between personal income tax system vulnerabilities to get specific data is more difficult, so the empirical analysis of the impact of the tax involved, just based on the analysis made on the basis of the empirical results of others, which is the lack of research in this article, so there this study left a trace of regret.

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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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