China has a late start in personal income tax, and for many years through six times of revision, it still fails to really achieve the purpose of narrowing the gap between the rich and the poor and adjusting income dis...China has a late start in personal income tax, and for many years through six times of revision, it still fails to really achieve the purpose of narrowing the gap between the rich and the poor and adjusting income distribution. What follows is an analysis of personal adjustment tax income from the proportion of Gini coefficient, Engels coefficient and salaried class of personal income tax, and an explanation of problems and countermeasures of salaried class expense deduction standard, tax rate design, high-income crowd tax regulation.展开更多
文摘China has a late start in personal income tax, and for many years through six times of revision, it still fails to really achieve the purpose of narrowing the gap between the rich and the poor and adjusting income distribution. What follows is an analysis of personal adjustment tax income from the proportion of Gini coefficient, Engels coefficient and salaried class of personal income tax, and an explanation of problems and countermeasures of salaried class expense deduction standard, tax rate design, high-income crowd tax regulation.
