Reform Exploration on Strengthening the Income Distribution Function of Personal Income Tax in China

This article first has carried on the analysis and the localization of China's current income distribution of personal income tax at present in our country,the income gap between rich and poor is amazing,as well as the urban and rural gap.The analysis from the Gene coefficient shows that China has entered the international warning line.The reason for this is that the personal income tax in our country can not fully perform its income distribution function.And then through the research of the tax system and tax collection and management deficiencies,it can clearly see that China's personal income tax revenue adjustment function exists in serious defects.The reasons affecting its function are that the personal income tax does not embody the basic principles of fair tax burden,the proportion of personal income tax is low,and the objects of control don′t fully exist in place etc.In view of these factors,we puts forward the ideas of reform to strengthen the income distribution function of personal income tax of our country,mainly on the adjustments to the aspects of personal income tax model,function positioning,and tax deduction method.