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2012•International Conference on E-Business and E-GovernmentRequires access

The Direction of Further Improving Individual Income Tax System in China

Yanli Li, Yongjie Yu, Lijun Li

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Abstract

In September 2011, the new individual income tax system has implemented in China, whose characteristic is to raise threshold and simplify the tax rate, but the problem of tax misery index was still a hot topic of public. The America's individual income tax system has a fair, comprehensive, strict deduction on collection characteristics, It should be the basic direction of further reform to improve the deductions and credits, to implement family reporting system, to attempt comprehensive taxable and to strengthen the tax collection and management on high-income groups.

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What this paper is about

In September 2011, the new individual income tax system has implemented in China, whose characteristic is to raise threshold and simplify the tax rate, but the problem of tax misery index was still a hot topic of public. The America's individual income tax system has a fair, comprehensive, strict deduction on collection characteristics, It should be the basic direction of further reform to improve the deductions and credits, to implement family reporting system, to attempt comprehensive taxable and to strengthen the tax collection and management on high-income groups.

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Available abstract

In September 2011, the new individual income tax system has implemented in China, whose characteristic is to raise threshold and simplify the tax rate, but the problem of tax misery index was still a hot topic of public. The America's individual income tax system has a fair, comprehensive, strict deduction on collection characteristics, It should be the basic direction of further reform to improve the deductions and credits, to implement family reporting system, to attempt comprehensive taxable and to strengthen the tax collection and management on high-income groups.

Key concepts: Taxable income, State income tax, Public economics, Tax deduction, Tax reform, Gross income, Income tax, International taxation

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