Exploration and Analysis on Development of China's Individual Income Tax

摘要

The individual income tax is one of the important taxes in China's tax system, and compared to western developed countries, current individual income tax system in China has a short history and an incomplete design. By absorbing advanced overseas experiences and referring to individual income tax law, based on fundamental realities of China, the paper preliminarily summarized the development trend of individual income tax system in China and put forward opinion on completion of individual income tax system, so as to make the reform of individual income tax system help the economic reform.