Generally, the regulatory function of personal income tax use Progressive tax and Redistribution effect to reflect, from the present situation in China, the personal income tax rate structure still exists the nar-row range,the gradation slants much, the unreasonable tax rate structure, in the realization of individual income tax adjusting income distribution of the an important aspect of function effect is not ideal,this paper makes a concrete analysis of the existing problems in the current tax rate structure,and put forw...
