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Study on the Exemption Deducting Standard System of Wages and Salary in Individual Income Tax

Author: FengZuoYa
Tutor: YangPing
School: China University of Political Science
Course: Economic Law
Keywords: standard of expense deducting of wages and salary system individual income tax law improvement recommendations
CLC: F812.42
Type: Master's thesis
Year: 2009
Downloads: 303
Quote: 2
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Abstract


The exemption deducting standard system of wages and salary is the hotspot and focus of individual income tax reform in China.To study and explore it will be helpful to grasp the overall direction of reform for the law. This article is aimed to explore the crux of the matter and seek the fight way to reform.The three parts are following to state:The first part is the comprehensive analysis and discussion about the theory basics,standing on three perspectives:the polity,law and economy. The value and function orientation of the system should indicate the people’s livelihood;accord with the philosophy of survival and development; implement the ability of faculty theory.The second part is a research on the existing system,and the status is analyzed dialectically according to the theory basics.It is confirmed that the system in China positively responses the theory basics.But there’re still some problems.Regarding to the guiding ideology,the supremacy thought upon finance and wrong function orientation do exist;regarding to the specific system,the vacuum content,weak cooperation,missing supporting systems in and out of the law are stated.The third part states the reform advices for the system based on theory analysis and actual system research.Following the idea of PartⅡ, these customized recommendations are brought forward considering by guiding ideology and specific system.The former one is about changes of legislative perspective and clarity of function orientation,it is proposed that "people-oriented" ought to be set up in legislation instead of "Nation-based" to ensure the system survival and develop the protection function.For the specific system,the advice is following the premise of respect for national conditions,basing on making full use of advantages of the existing system, implementing progressive and moderate reform,to improve the main body, content and form of the existing system.

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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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