Thoughts and Analysis on the Reform of New Personal Income Tax

DOI

10.2991/cesses-19.2019.192How to use a DOI?

Keywords

personal income tax; comprehensive taxation; special additional deduction; reform

Abstract

On August 31, 2018, China realized the seventh amendment of personal income tax. Taking the introduction of the background and necessity of the reform of personal income tax as the starting point, this paper briefly expounds the relevant policy points before and after the new tax reform, the advantages and disadvantages after the tax reform, and draws lessons from relevant policies in some foreign countries, puts forward some suggestions on optimizing the personal income tax in China, in order to effectively improve and perfect the laws and regulations of personal income tax in China and realize the tax collection. Realizing a modernized, rational and scientific tax collection and supervision system and tax administration concept is conducive to achieving fair tax burden.

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Jianghong Yao
PY  - 2019/10
DA  - 2019/10
TI  - Thoughts and Analysis on the Reform of New Personal Income Tax
BT  - Proceedings of the 2nd International Conference on Contemporary Education, Social Sciences and Ecological Studies (CESSES 2019)
PB  - Atlantis Press
SP  - 851
EP  - 854
SN  - 2352-5398
UR  - https://doi.org/10.2991/cesses-19.2019.192
DO  - 10.2991/cesses-19.2019.192
ID  - Yao2019/10
ER  -