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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
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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.

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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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