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Classification comprehensive personal income tax system is implemented Difficulties and Countermeasures

Author: SunXiangLei
Tutor: PengYueLan
School: Shanxi University of Finance
Course: Finance
Keywords: Personal income tax system mode Income distribution gap A tax collection Tax consciousness
CLC: F812.42
Type: Master's thesis
Year: 2011
Downloads: 405
Quote: 1
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Abstract


Personal income tax is the income distribution gap of regulation, an important means to achieve social justice. However, our current classification system has been difficult to achieve personal income tax adjustment of income distribution gap and achieve social justice functions. Along with China widening gap in income distribution, social injustice and more serious, people urgently called for reform of the current personal income tax system, the implementation of a more effective regulation of income distribution gap, reflecting the personal income tax system of social justice. China in the Tenth National People's Congress four times by the \of personal income tax reform, the basic direction. 2010 national publication \March 5, 2011, the Eleventh National People's Congress fourth meeting, Premier Wen Jiabao in his government work report pointed out that strengthening the income distribution reform, people's livelihood and achieve social justice. Thus, China's personal income tax system reforms. But because of the constraints of current conditions, classification comprehensive personal income tax system in the design and reform with considerable difficulty, classification comprehensive personal income tax system reform program launched delay. Articles from the reality of our situation, analyzes China's current personal income, tax structure and income disparities and other current problems, a clear functional positioning of Personal Income Tax. By analyzing the three kinds of personal income tax system derived from models, the implementation of classification comprehensive personal income tax system is the most suitable for our needs of current reforms, strengthen our personal income tax reform. For the current classification of delays comprehensive personal income tax system to promote the cause of reform, articles focus from the tax system design, a tax administration and collection of the three major aspects of the environment, the system analyzes the implementation of China's current personal income tax system integrated classification difficult. Finally, personal income tax system reform faces a difficult problem, the corresponding feasible solution, personal income tax system designed Classification comprehensive collection mode expense deduction, personal income tax collection and management and strengthening the construction of China's comprehensive personal income tax classification reform to move forward to provide recommendations to promote the reform of personal income tax system smoothly.

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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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