Analysis of Several Issues Concerning Personal Income Tax
Abstract: Since the reform and opening up,China is rapid economic development,personal income tax has become an important part of fiscal revenue,enhance the management of personal income tax,can effectively alleviate the contradiction of unfair social distribution,reduce inflation,accelerate the vigorous development of the socialist market economy.therefore, this paper hopes to study the development trend of China's personal income tax system,analysis of the current reforms and shortages of the new personal income tax system model in China,in this way, we seek ways to strengthen and improve China’s personal income tax system,put forward your own thoughts and suggestions for the future development of China's personal income tax system,work together to build a socialist harmonious society.
Key words: personal income tax;tax system ; development trend; feasible suggestions