Construction and Reform of Chinese Individual Income Tax Law

Improving and perfecting the individual income tax system is one of the important contents of the Chinese dual tax system and the focus of tax reform for a long time.Personal Income Tax Law passed by National People's Congress in 1980 and a succession of five changes since then is seldom seen in our legislation history.Personal income tax model transition,level and structure of tax rate adjustment,deducted reform,the improvement of tax self-declaration,and legislative process democratization are the focus of individual income tax system reform.