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On Several Issues Concerning the Reform of Individual Income Tax System in China——Analysis based on the Experience in U.S.A.

LI Ying-wei,LI Song-sen(College of Financial and Revenue,Northeastern University of Finance and Economics,Dalian Liaoning 116025,China)  
Individual income tax is the main category of taxes which adjust residents income distribution in China,,but now the tax exists the marked tendency of reverse adjust,an overall progressive decline in the classification collection model,using differentiated expense deduction standard,the proportion is too low in fiscal revenue,lack of a comprehensive IT support system etc.;it does not favor for realizing the fair distribution,thus it is urgent to perfect.We summarize the experience for reference in individual income tax system of America.It stresses that the principle of the taxpayers' interests firsts,meeting the conditions of participation constraint and limited of incentive,strengthening the regulation of income distribution,as well as the humanization of tax design.According to the reform goal in the Twelfth Five-year Plan,in order to reform individual income tax system,we should take measures from these aspects,namely implementing mixed income tax system,setting up a scientific reasonable tax unit,an expense deduction standard,and a reasonable progressive tax rate,putting capital gains into the taxation scope,promoting individual income dominance,and so on,and improving the relevant countermeasures.
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