Research on the Management System of Personal Income Tax and Wage Based on Merit Pays

摘要

After more than two centuries of development and improvement, personal income tax has become an important means for the modern government to distribute social wealth, organize fiscal revenue, regulate economic operations, and it has become the main tax category in most developed countries. The management of wages occupies a very important position in the human resource management, and it is an important measure to solve the problem of "the outflow of talent". A sound wage management system helps to reduce the operating costs of enterprises, and to promote a harmonious state and maintain good returns. Merit pay has become one of the most popular ways of wage payment in China. It has a great effect on reducing the burden of national personal income tax, and is an important way for enterprises to save operating costs and improve management mechanisms. This paper expounds the importance of the informationization of wage management, analyses the current situation of wage management in Chinese enterprises, then puts forward a general algorithm for calculating wage based on merit pays, and realizes a personal tax wage management system based on merit pays by using J2EE and database management technology.