2008•Beijing Hangkong Hangtian Daxue xuebaoRequires access

What Should We Chose on Reform of Tax System for Personal Income Tax in China

Guo Wenmei

Abstract

The essay focuses on dealing with the tax system issues of personal income tax.Referring to China's practical situation and combining with advanced experience overseas,the essay briefly discusses the reformation and improvement of personal income tax in China.Actually,considering various facets of situations nowadays,the compound income tax which is the best one to China is the unadvoidable choice of tax system reform of personal income tax in China.

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Key concepts: Tax reform, State income tax, China, International taxation, Public economics, Income tax, Double taxation, Personal income tax