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Reform of the Personal Income Tax

Author: ChangYaoHua
Tutor: DuNaiTao
School: Henan University
Course: Finance
Keywords: Personal income tax Tax model Tax rate Collection and Management
CLC: F812.42
Type: Master's thesis
Year: 2011
Downloads: 1491
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Abstract

A personal income tax as a direct tax is a tax a tax levied on personal taxable income has a reputation of the \With the rising income of Chinese residents, living standards to improve, the personal income tax has gradually become a tax on the majority of the population of concern. Especially in recent years, China's gross domestic product (GDP) average annual speed of more than 10% growth in fiscal revenue rose sharply, personal income tax revenue is growing year by year. Although the personal income tax increase in fiscal revenue, adjust the personal income distribution, stable social and economic aspects play a certain role, but at the same time, geographical, between the industry, the income gap between urban and rural residents continues to expand, education, become increasingly prominent, medical care, employment, housing and other aspects of these issues in the final analysis is still the issue of income distribution. Personal income tax in the proportion of China's total tax revenue is still small, there are unscientific tax model, rate design unreasonable expense deduction system is not perfect, the collection and management are many loopholes and other problems. China's personal income tax in practice, did not give full play to its proper functions. Author elaborated a income tax theory content, narrative of China and the United States, the course of development of the personal income tax, mode system, the development of the status quo, the use of comparative analysis method, the individual income tax system learn from Britain and the United States, pointing out that a few of the problems which exist in the personal income tax system in China for these problems, combined with China's actual conditions, within the personal income tax reform and the development of the law in accordance with the Western developed countries, as the basic direction to \some of the proposals, aimed at improving China's personal income tax system, to raise personal income tax in the proportion of China's tax revenue in order to give full play to the function of personal income tax, for our personal income tax system designed to provide some reference ideas. This paper is divided into five parts, the first part is an introduction, first expounded China's current economic development situation, research the background and significance of the personal income tax. Foreign literature review section, mainly the Western utilitarian theory, theory of optimal taxation, financial exchange theory, mechanism design theory, some research results were summarized, Western scholars in recent years about the conclusion of the personal income tax research cited. Domestic literature review section, our basic viewpoints of scholars from different entry points classification listed largely about tax model selection, whether lifting the exemption amount, three entry points on the rate design. In addition, the domestic literature review section also includes domestic scholars some other opinion; second part theoretical overview of the personal income tax, described the personal income tax on the taxable income of the two theories sound: a source of said three of the personal income tax and net assets said, the classification mode: classification of the income tax system, the income tax system, mixed binary income tax system, with detailed descriptions of the fiscal revenue of the personal income tax organization, regulation of personal income distribution, stable three socio-economic functions; third part of the international development of the personal income tax situation. Mainly on experience and current situation of the development of the personal income tax in the United Kingdom, the United States and other countries to sort out, expand on the course of development of China's personal income tax under review, an overview of our current personal income tax system, tax rates, collection and management mode; United Kingdom and the United States is the world recognized the personal the development of the income tax system is the most comprehensive, the most systematic, the most mature of the two countries, the fourth part of this paper on the use of comparative analysis method, through the analysis of the personal income tax structure in Britain and the United States, pointed out that China's personal income tax in the tax model, the tax rate The design of the tax scale, adjust the status of personal income distribution expense deduction and collection and management tools exist. To establish the function of \average tax rate of the personal income tax levels; fifth part, I own some of the considerations and recommendations of the reform of the personal income tax in China, mainly from the seven aspects of China's personal income tax system reform and improve analysis: (1) an integrated parallel with the classification of mixed-income tax system; (2) to enhance citizens' initiative to tax consciousness, strengthen supervision and inspection; (3) expand the personal income tax base; (4) optimize the personal income tax rate; (5) sound deduction system, the implementation of the tax indexation; (6) the establishment of a scientific and efficient collection and management system; (7) supporting measures to improve the personal income tax system in China.

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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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