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2011•Journal of Shijiazhuang of University of EconomicsRequires access

The Analysis of the New Round Reform of China's Personal Income Tax System:To View from Wage Income Reform

Zhao Ye

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Abstract

Recently,the reform and improvement of personal income tax is always a topic that attracts a lot of attentions.On the basis of soliciting social opinions from all quarters,the Standing Committee of National People's Congress decided to implement the new Personal Income Tax Law from September 1st in 2011.In this paper,at first we make a simple review of the new round personal income tax reform and analyze the change of the taxpayer's tax burden through comparing the detailed figures under the different draft.Then we discuss the influences that are caused by the new Personal Income Tax Law from the perspective of the comparison between the new Personal Income Tax Act and the old one.

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Recently,the reform and improvement of personal income tax is always a topic that attracts a lot of attentions.On the basis of soliciting social opinions from all quarters,the Standing Committee of National People's Congress decided to implement the new Personal Income Tax Law from September 1st in 2011.In this paper,at first we make a simple review of the new round personal income tax reform and analyze the change of the taxpayer's tax burden through comparing the detailed figures under the different draft.Then we discuss the influences that are caused by the new Personal Income Tax Law from the perspective of the comparison between the new Personal Income Tax Act and the old one.

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Available abstract

Recently,the reform and improvement of personal income tax is always a topic that attracts a lot of attentions.On the basis of soliciting social opinions from all quarters,the Standing Committee of National People's Congress decided to implement the new Personal Income Tax Law from September 1st in 2011.In this paper,at first we make a simple review of the new round personal income tax reform and analyze the change of the taxpayer's tax burden through comparing the detailed figures under the different draft.Then we discuss the influences that are caused by the new Personal Income Tax Law from the perspective of the comparison between the new Personal Income Tax Act and the old one.

Key concepts: Taxpayer, State income tax, Personal income, Tax reform, Gross income, Income tax, Personal income tax, Dividend tax

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