Study on the Optimization of Individual Income Tax System under the Chinese Modern Perspective
The Chinese-style modernization of common prosperity for all people has put forward new requirements and new goals for common prosperity.As we all know,the key to achieving common prosperity for all the people is to solve the problem of distribution.The characteristics of personal income tax have a natural fit with the goal of common prosperity,and it is an important tool to promote common prosperity.However,the study finds that there are some problems and defects in the current personal income tax system,such as the narrow scope of comprehensive income tax,the unreasonable tax rate structure,the imperfect system of special annex deduction items and the lack of independence and clarity of basic deduction expenses,which affect the fairness and rationality of personal income tax to a certain extent,and are not conducive to the realization of common prosperity for all people.At the same time,the personal income tax system is optimized from the aspects of"expanding the scope of comprehensive income tax,adjusting and optimizing the tax rate structure,improving the system of special annex deduction items,and introducing the exemption amount system",so as to improve the personal income system,make it meet the requirements of the goal of Chinese-style modernization,promote the common prosperity of all the people,and achieve the great goal of Chinese-style modernization.
Chinese-style modernizationpersonal income taxcommon prosperitystructure optimization
NETL
NSTL
万方数据
