Author(s)

Jun Meng

Corresponding Author

Jun Meng

Abstract

Personal income tax is a typical direct tax, and it is the tax that is most closely related to the interests of ordinary people. Therefore, the comprehensive reform of personal income tax involves a wide range of issues, and it is necessary to coordinate the interests of all parties and the full cooperation of various departments. This paper starts with the evaluation of the previous round of personal income tax reform in China and the current status quo, points out the bottleneck problem of personal income tax reform, and puts forward the orientation and specific suggestions of China's personal income tax reform.

Keywords

Research, Structural Optimization, Tax Reform