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2006•Zhanjiang Haiyang Daxue xuebaoRequires access

Reflection on Strengthening Personal Income Tax System in Perspective of Legislation and Judicature in China

Sheng Liu

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Abstract

The main problems of the current tax system on personal income in china are its unreasonable tax expense,unscientific tax rate structure and inefficient tax administration.Categories of personal income tax should be made clear by establishing comprehensive income tax system and modifying tax rate structure.

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The main problems of the current tax system on personal income in china are its unreasonable tax expense,unscientific tax rate structure and inefficient tax administration.Categories of personal income tax should be made clear by establishing comprehensive income tax system and modifying tax rate structure.

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Available abstract

The main problems of the current tax system on personal income in china are its unreasonable tax expense,unscientific tax rate structure and inefficient tax administration.Categories of personal income tax should be made clear by establishing comprehensive income tax system and modifying tax rate structure.

Key concepts: State income tax, Tax reform, Indirect tax, Tax rate, Public economics, Direct tax, Ad valorem tax, Value-added tax

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