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China 's personal income tax system reform model design

Author: QiaoLiang
Tutor: DuLi
School: Fudan University
Course: Finance
Keywords: Dual income tax system Personal income tax Reform model
CLC: F812.42
Type: Master's thesis
Year: 2009
Downloads: 482
Quote: 1
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Abstract


The personal income tax is an important means of governmental organizations revenue, fair social wealth and regulate economic. With the high growth of the scale of socio-economic and personal income tax revenue, the current classification of individual income tax system has clearly exposed the lagging side, equity issues in the field of personal income distribution and regulation of the personal income tax has become unavoidable in recent years, China's economic research theme, which makes the personal income tax reform is urgently needed and should be the emphasis of its regulation of personal income gap and to regulate economic balance run function. The comprehensive personal income tax system in the theoretical basis and the actual collection and management difficulties, the originator of the dual personal income tax system in the Nordic countries as an ideal model. Binary income tax courses to overcome the many shortcomings of the consolidated income tax. Combined with national conditions, can learn from the developed countries to implement the dual income tax system, designed similar to our classification and comprehensive combination with the personal income tax system. So far, the domestic research on the personal income tax, dig the theoretical basis of personal income tax, especially the dual income tax system more systematic study few. Binary income tax can be used to eliminate the progressive bring entrepreneurs from the excessive taxation. But the difficulty lies in how to avoid the entrepreneur labor income to capital gains, the division rule and how in turn affect entrepreneurs. This paper introduces some of the major foreign developed countries to implement the model of binary income tax, by discussing both mature companies or newly established enterprises, in the mode of the personal income tax on entrepreneurial behavior and the impact of different types of companies is positive. The first chapter of the personal income tax system mode theory and literature review. The second chapter, on the basis of theoretical analysis of personal income tax, the dual income tax system in the background and the theory detailed analysis; addition, two yuan income tax difficulties - how to avoid entrepreneurs labor income to capital income, the division rules and how in turn affect entrepreneurs. This chapter from abroad to some of the major developed countries to implement the Binary income tax model, discuss the positive impact on the the entrepreneurs behavior and the different types of companies in the personal income tax mode. Chapter practical initiatives on the part of developed countries to implement dual income tax system are summarized, and the reference to the personal income tax system reform in China. Chapter, the first to face the dual income tax system analysis based on the analysis of patterns and problems of China's current personal income tax system, and then to learn from China's neighboring countries have adopted different personal income tax system and dual income tax system, to explore how the Chinese classification The resulting implementation of the classification and comprehensive levied combination, so as to create a good institutional environment for the establishment of a fair and effective system of personal income tax.

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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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