Dissertation > Excellent graduate degree dissertation topics show

On the personal income tax reform and improvement of

Author: YangHaiLong
Tutor: LiHongXia
School: Capital University of Economics
Course: Finance
Keywords: Personal income tax Comprehensive income tax system The gap between the rich and the poor The reform of the indexation Standard deduction
CLC: F812.42
Type: Master's thesis
Year: 2011
Downloads: 1010
Quote: 0
Read: Download Dissertation

Abstract


With the further deepening of China's reform and opening up , the sustained, rapid growth , China 's economic strength is growing , income levels also increased significantly , the personal income tax in total tax revenue increased year by year , personal income tax has gradually become a veritable first in China four types of taxes . The current personal income tax system is still the continuation of the 1993 tax framework gradually exposed some flaws in the implementation process and more obvious , for example, the classification tax system does not match with the current residents in the form of income diversification trend ; personal income tax is not able to play a regulating income distribution functions contributed to our residents the gap between the rich and the poor ; serious loss of personal income tax revenue and other issues. This article as a starting point to solve the current personal income tax system with the current economic and social development status and income diversification in the form of the contradiction between the trend , in-depth study of China 's personal income tax reform ideas . Its significance lies through gradual reform of the current personal income tax system , the completion of a successful transition to the comprehensive income tax system by classifying income tax system , a fundamental solution to exist under the current tax system , such as a narrow tax base , failed to achieve the adjustment of income distribution functions , the loss of tax revenue and other serious problems.

Related Dissertations

  1. The Research on Chinese Personal Income Tax Deduction,F812.42
  2. Innovative solutions for our personal income tax system and the difficulty of implementing,D922.22
  3. Legal System of Individual Income Tax,D922.22
  4. Reflection on personal income tax and reform of the legal system,D922.22
  5. The Jurisprudence Basis and Institutional Innovation of Income Tax Integration,F812.42
  6. The Ability-To-Pay Principle of Taxation and Reform of Chinese Individual Income Tax Law,F812.42
  7. The Research of Carbon Emissions Trading System Based on Low,C913.3
  8. Improvement of the Harmonious Society of Personal Income Tax System,F812.42
  9. Research on the Mechanism and Effects of Personal Income Tax Adjusting Urban Households’ Income Distribution,F812.42
  10. The Research on Improving the Existing Personal Income Tax Sytem,F812.42
  11. Research on the Collection and Management of Personal Income Tax in Shijiazhuang City,F812.42
  12. Of Individual Income Tax Legal Thinking,F812.42
  13. Research on Legislation of Estate Tax in China,F812.42
  14. Research on China’s Personal Income Tax Expense Deduction Derived from Wages and Salaries Legal Issues,F812.42
  15. Harbin City Personal Income Tax Collection and Management Research,F812.42
  16. The Personal Income Tax System Reform,F812.42
  17. Research on the Loss of Individual Income Tax and Strategic Administrative,F812.42
  18. Research on the Personal Income Tax Self-declaration System of Our Country,F812.42
  19. A Point of View on the Fair Individual Income Taxation,F812.42
  20. Optimal Design for Chinese Personal Income Tax Policy,F812.42

CLC: > Economic > Fiscal, monetary > Finance, the state's financial > China's financial > Financial income and expenditure > Tax
© 2012 www.DissertationTopic.Net  Mobile