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1799 , personal income tax was born in England , after 200 years of development, personal income tax was adopted by many countries in the world , currently has more than 140 countries worldwide introduction of the personal income tax, which was more than 40 countries with its main tax, personal income tax as a direct tax , and is closely related to the vital interests of the individual , so with unparalleled influence. With the rapid increase of the level of China's economy , the evolving economic situation , China's personal income tax is a long-standing legal system has to have many problems to solve the moment , calls for reform , the September 1, 2011 , the newly revised of the \the tax burden on low-income , wealth disparities alleviate the current social contradictions , but , in fact , the adjustment of the intensity compared to previous occasions and no more breakthrough. This article is intended through the legal system of personal income tax system is analyzed and compared with several representative national legal system of personal income tax , compared to explore our legal system in the personal income tax , there are many drawbacks in the root of the problem-solving approach for actively explore , to build a personal income tax reform of the way forward modest contribution .
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