2012•Journal of Lanzhou Polytechnic CollegeRequires access

Research on Personal Income Tax System in China

Zeng Wei-jing

Abstract

One of the important functions of personal income tax is to adjust residents' income gap,and achieve the overall fair in our society.However,the current personal tax system in China cannot display this function based on the national conditions.The functions and positions of personal income tax is analyzed and some reform suggestions of personal income tax are put forward.

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Key concepts: Personal income, State income tax, Personal income tax, Gross income, Income tax, Business, International taxation, China