Problems and Policy Suggestions in the Implementation of the New Individual Income Tax
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DOI: 10.23977/wepm2020.039
Author(s)
Yilin Wang, Xiaying Chen
Corresponding Author
Yilin Wang
ABSTRACT
Personal income tax is an important means of adjusting income distribution and reducing the gap between the rich and the poor. The purpose of this article is to analyze the impact of the new tax reform, and find out the deficiencies and improvements in the new tax implementation plan, and put forward corresponding measures and recommendations, and strive to promote the maturity of China's personal income tax, which is in line with National conditions are in line with the world, and a complete and reasonable socialist individual income tax system with Chinese characteristics has been established.
KEYWORDS
Individual tax reform, equity principle, policy recommendations