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Promote Fair Distribution of Income of Personal Income Tax Policy Research

Author: ZhangJiang
Tutor: ChenJianGuo
School: Xinjiang University of Finance and Economics
Course: Finance
Keywords: Equitable income distribution Personal income tax Dynamic adjustment
CLC: F812.42
Type: Master's thesis
Year: 2009
Downloads: 442
Quote: 2
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Abstract


The current personal income tax system is flawed in the tax rate, the tax mode and expense deduction standards, is not conducive to equitable distribution. Specifically, (1) the tax rate of the lowest grade of the high lead to low-income tax burden emphasis. High marginal tax rate of the highest grade, rate class times too many, and strengthen the awareness of tax evasion, and plenty of progressive rate structure in fact do not have. (2) the current classification of income taxation systems levied on and inspectors has a comparative advantage, but not fully in accordance with the taxpayer's ability to negative tax assessable less fairness. (3) The cost of the personal income tax standard deduction not rise with the price of changes in time, lead to the basic cost of living for residents of taxation; unified national standard deduction can not be taken into account to support backward areas and to ensure that the two targets low-income groups in developed areas; serious violation of state families and individuals of the family planning policy is not effective measures of constraint; unable to care for family maintenance and upbringing of the population of different individuals reporting taxable unit, so that the burden of the same income individuals bear the same tax burden, resulting in fact unfair. In response to these problems, you can take the following response options: (1) reduce the applicable tax rate of the low labor income; reduce high marginal tax rates; reduce the rate class times and progressive distance. (2) the implementation of the classification of consolidated income tax system, the surtax on high-income earners secondary regulation. Designed to help low-income groups to implement the system for support, overcome resistance by the additional tax revenue. (3) The cost of the standard deduction indexation, to develop sub-regional, family to file a return and pay tax units. At the same time, in order to reduce the negative externalities be able to bounce back to the community, the cost of living of the family of a serious comeback may not be deducted, any unit and individual contributions serious comeback families will not be allowed to be deducted. In order to really play out so that the role of the personal income tax system, in addition to the traditional measures of technical measures to improve the level of information for tax departments and external department and strict collection mechanism, can be dynamically adjusted based on the taxpayer abiding preparation of the tax authorities of the collection and management strength, the use of rewards to encourage Report on Tax Evasion, is expected to promote the use of heavy penalties to change the taxpayer's tax law. To establish contact between the taxpayer's personal insurance benefits and tax situation, prompting taxpayers to improve the stability of the income tax law.

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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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