Personal Income Tax Management and Its Reform and Improvement
YU Jia-fa
Abstract
YU Jia-fa
Abstract
The current personal income tax is paid monthly and individual item is counted and paid for. This is not reasonable and scientific practice. The tax payers do not have strong sense of paying their income tax. There should be reform and improvement in the personal income tax law and uniform individual bank account should be set up so that personal income tax can be supervised, and the law system of the personal income tax need to be improved.
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The current personal income tax is paid monthly and individual item is counted and paid for. This is not reasonable and scientific practice. The tax payers do not have strong sense of paying their income tax. There should be reform and improvement in the personal income tax law and uniform individual bank account should be set up so that personal income tax can be supervised, and the law system of the personal income tax need to be improved.
Key concepts: State income tax, Gross income, Personal income, Income tax, Tax reform, Public economics, Business, Dividend tax