2007Xi'an Caijing Xueyuan xuebaoRequires access

Problems Lie in Personal Income Tax Collection and Its Solutions

Wang Hong-mei

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Abstract

The personal income tax is one of the important means to adjust incomes among social members.The present personal income tax law takes individual as the assessment object,to some extent,that is unreasonable.Establishing a personal income tax system that take the medium and high income family as the assessment objects and improving the way of tax revenue can make our national income tax collection to be more rational.

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The personal income tax is one of the important means to adjust incomes among social members.The present personal income tax law takes individual as the assessment object,to some extent,that is unreasonable.Establishing a personal income tax system that take the medium and high income family as the assessment objects and improving the way of tax revenue can make our national income tax collection to be more rational.

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Available abstract

The personal income tax is one of the important means to adjust incomes among social members.The present personal income tax law takes individual as the assessment object,to some extent,that is unreasonable.Establishing a personal income tax system that take the medium and high income family as the assessment objects and improving the way of tax revenue can make our national income tax collection to be more rational.

Key concepts: Gross income, State income tax, Income tax, Personal income, Tax deduction, International taxation, Public economics, Indirect tax

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