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Personal income tax as a tax levied on countries in the world , from its creation to now , more than 200 years of history , and has become an economically developed countries the main source of revenue one . China since the introduction of personal income tax for the first time since 1980 to promote the development of China's economy has played a positive role , but at the same time, China 's personal income tax law and current economic life, not suited at an increasingly prominent . Flawed status quo of China 's personal income tax legal system , severely restricted the function and role of the personal income tax , is also incompatible with China 's current economic development and income distribution structure . Endless calls for reform and improvement of China 's current personal income tax law , a topic of common concern of the community . Find programs to solve problems has become a top priority of the reform of the personal income tax law . Personal Income Tax Law in some foreign countries is relatively complete , and are able to provide experience for China 's personal income tax law reform in many aspects . Therefore, from a comparative point of departure from which to find , summarize the strengths and advantages , combined with China's national conditions , to be trade-offs reference . This paper is divided into three parts . The first part of the first chapter is a basic introduction to the Personal Income Tax Law , including the connotation of the Personal Income Tax Law , elements , and History . The second part is the main body of the article , from the second chapter to chapter VI , a comparative analysis of the constituent elements of the Individual Income Tax Law , respectively, from the taxpayer, scope , expense deduction , tax rates , tax collection and other aspects , China and the United States, Britain , France , Japan , Australia and several other countries compared to reveal the existing drawbacks of the personal Income Tax Law , pointed out that the remaining gaps in our country . The third part of Chapter VII , by drawing on foreign personal income tax law , combined with China's national conditions , and the scenario put forward to improve the personal income tax law .
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