2008•Journal of Mudanjiang College of EducationRequires access

Analysis on the Applying Ways of Personal Income Tax

Xueqin Xu

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Abstract

Personal income tax is not only main way that government gets financial income,but an important economical balance to adjust citizens' income,balance social wealth and advance stable increase of economic.Since our country began to collect personal income tax in 1981,we have adjusted a series of tax system.On Nov 18 2006,national tax bureau announced document the Applying Ways of Personal Income Tax.This was first time that our country had used law means to manage personal tax,pushing reform of our national law.However,there are some problems for further research in this act.

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Personal income tax is not only main way that government gets financial income,but an important economical balance to adjust citizens' income,balance social wealth and advance stable increase of economic.Since our country began to collect personal income tax in 1981,we have adjusted a series of tax system.On Nov 18 2006,national tax bureau announced document the Applying Ways of Personal Income Tax.This was first time that our country had used law means to manage personal tax,pushing reform of our national law.However,there are some problems for further research in this act.

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Available abstract

Personal income tax is not only main way that government gets financial income,but an important economical balance to adjust citizens' income,balance social wealth and advance stable increase of economic.Since our country began to collect personal income tax in 1981,we have adjusted a series of tax system.On Nov 18 2006,national tax bureau announced document the Applying Ways of Personal Income Tax.This was first time that our country had used law means to manage personal tax,pushing reform of our national law.However,there are some problems for further research in this act.

Key concepts: State income tax, Gross income, Personal income, Personal income tax, Income tax, Public economics, Business, Tax reform

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