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2010•Journal of Yangzhou UniversityRequires access

On the Reform of China's Personal Income Tax

Chen Yi-rong

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Abstract

Personal income tax is a hot issue in Chinese tax reform presently.Many researches have analyzed its motivation and existing problems from different levels and perspectives,and put forward some constructive suggestions.China's current personal income tax system still leaves much room for improvement.The measures include adjusting tax rate structure,improving tax incentives,optimizing revenue service,and adopting a comprehensive personal income tax system.

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Personal income tax is a hot issue in Chinese tax reform presently.Many researches have analyzed its motivation and existing problems from different levels and perspectives,and put forward some constructive suggestions.China's current personal income tax system still leaves much room for improvement.The measures include adjusting tax rate structure,improving tax incentives,optimizing revenue service,and adopting a comprehensive personal income tax system.

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Available abstract

Personal income tax is a hot issue in Chinese tax reform presently.Many researches have analyzed its motivation and existing problems from different levels and perspectives,and put forward some constructive suggestions.China's current personal income tax system still leaves much room for improvement.The measures include adjusting tax rate structure,improving tax incentives,optimizing revenue service,and adopting a comprehensive personal income tax system.

Key concepts: State income tax, Tax reform, Personal income tax, Personal income, Public economics, Tax revenue, Business, Incentive

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