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2009•Journal of Liaoning Technical UniversityRequires access

Reflection on the personal income tax in China

Zhou Jinqian

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Abstract

In view of some problems in the choice of patterns of tax systems,the setting of tax rate,the collecting and management of tax and all of them need to be reformed and perfected in the field of personal income tax in China.This article puts forword the following reforming ideas:change the patterns of tax systems,reset the tax rate,adjust the items which are free of tax or less-charged of tax and perfect the collecting and management systems of personal tax income,and offer the method of the reform and perfection of personal income tax in China.

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In view of some problems in the choice of patterns of tax systems,the setting of tax rate,the collecting and management of tax and all of them need to be reformed and perfected in the field of personal income tax in China.This article puts forword the following reforming ideas:change the patterns of tax systems,reset the tax rate,adjust the items which are free of tax or less-charged of tax and perfect the collecting and management systems of personal tax income,and offer the method of the reform and perfection of personal income tax in China.

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Available abstract

In view of some problems in the choice of patterns of tax systems,the setting of tax rate,the collecting and management of tax and all of them need to be reformed and perfected in the field of personal income tax in China.This article puts forword the following reforming ideas:change the patterns of tax systems,reset the tax rate,adjust the items which are free of tax or less-charged of tax and perfect the collecting and management systems of personal tax income,and offer the method of the reform and perfection of personal income tax in China.

Key concepts: Tax reform, Indirect tax, State income tax, Ad valorem tax, Value-added tax, Economics, Tax rate, Double taxation

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