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Study on China’s Personal Income Tax Law Exempted from the Amount of Payroll

Author: QiaoSong
Tutor: ShiZhengWen
School: China University of Political Science
Course: Economic Law
Keywords: personal income tax law salaried exempt amount reform and improvement
CLC: F812.42
Type: Master's thesis
Year: 2009
Downloads: 369
Quote: 3
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Abstract


Personal income tax on individuals (natural persons) aims at a tax levy of the taxable income. This paper studies the personal income tax exemption of the amount of wages and salaries law in our country (referred to as:“salaried exempt amount”). The current amount of personal income tax exemption on the taxpayers is of“one size fits all”, calculating the livelihood of the taxpayer costs that relatively simple and easy to master. However, all taxpayers are“broad-brush”on uniform standards, the surface appears to be fair, not fair in fact, and there are very obvious shortcomings. China’s personal income tax revenue comes mainly from the lower to middle income wage earners. According to statistics, the personal income tax from the current national wage-earners accounted for more than 70% of the total and even more than 80% in some areas.A series of questions arise surrounding the exemption amount, such as simply enhancing the amount of exemption or the“sub-wide reduction of the amount of law-free”; or taxing the family unit; or how to implement the principle of taxing based on taxpayers’capacity; or indexing exemption amount and so on. Therefore, I think about income tax law reform the about personal wage exempt, doesn’t simply improve the standard but should consider various factors, combined with China’s specific national conditions. The reform and improvement of China’s personal income tax exemption of the amount of wage system will promote our economic development and build harmonious social services. The body of this article has three major components: First of all, based on the Marxist "labor theory of value", the Constitution basic requirements regarding“the protection of citizens the right to life,”the tax law on“minimum living expenses are not taxable,”this paper anal sizes the personal income tax exemption of the amount of payroll theoretically, to lay the theoretical foundation for the argument and analysis of the full text. Secondly, it focuses on the problems and the impact about the exemption amount from the existing personal income tax. Thirdly, it puts forward some reforms and suggestions on personal income tax in the exemption amount: to raise the exemption amount of personal income tax to the“sub-wide reduction of the amount of law-free”; to implement individual tax units and family tax unit at the same time; to implement the principle of taxing based on taxpayers’capacity, which should discount necessary expenses to obtain wages and salaries and payment of livelihood expenses in determining the amount of personal income tax exemption from payroll; to index personal income tax exemption; to implement national unity for the amount of personal income tax exemption, to treat differently in different regions and improve relevant measures.

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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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