From October 1, 2018 to the present，The new personal income tax law has been implemented for more than a year。The new personal income tax system is a major change from classification tax to comprehensive and classification taxes，It is conducive to optimizing the tax structure，Construct a modern personal income tax system，The improvement of the national governance system and the improvement of national governance capabilities are equally far -reaching。Specifically，The new personal income tax system will be pillar in national governance、Income allocation、Stable adjustment and institutional guarantee，Give play to an important role。

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Under the governance of modern state，The basic function of taxation is to provide public products，Meeting the growing public service needs of the people。With the continuous development of society and economy，The government provides the continuous expansion of the scope of public products，The scale of government fiscal revenue (especially tax revenue) is also required to continue to increase。In terms of tax revenue accounted for GDP，Developed countries are generally higher than developing countries，while the welfare economy country is higher。In the growth of tax revenue，The growth of personal income tax plays an important role。According to OECD's "Statistics Report of Tax Revenue"，2017 OECD national tax revenue (excluding social security tax) accounted for an average of 25.24%，Where，The average proportion of personal bet365 best casino games income tax accounts for tax revenue (excluding social security tax) is 32.22%。2018，my country's tax revenue (excluding social security income) accounts for 17.4%，Where，Personal income tax accounts for 8.8%。Whether it is tax revenue accounted for GDP，The proportion of personal income tax accounts for tax revenue，my country is far lower than the average level of OECD countries。

The proportion of personal income tax is low，Not only reflects the function of the pillar of personal income tax, the function of the pillar of personal income tax has not been played well，At the same time, it also shows that the development potential of personal income tax is huge。Personal income tax reform combined with classification and classification，In the short term, it will be caused by factors such as improving the starting point and implementation of special deductions，Reduce the tax burden level of low- and middle -income income and affect the growth of tax revenue。But at the same time，Increased marginal tax burden of high -income people，Especially increased the salary、Draft remuneration、Franchise use fees or labor remuneration high -income personal tax burdens。With the use of tax informatization system on personal income tax collection，The phenomenon of loss of individual tax will be significantly reduced，Looking at it for a long time，As personal income tax increases，The proportion of tax revenue in individual tax will gradually rise。Personal income tax is one of the most developed taxes in my country，It will gradually become an important financial pillar of national governance。

　Revenue allocation tool for national governance

Under the conditions of the market economy，Contributions to the factor is the general rule of income distribution。Since the reform and opening up，Adhere to the contribution of element is the reasonable allocation of factor resources、The important prerequisite for maintaining a high speed growth and the significant increase in residential income levels。But the distribution of contributions according to the factor will also be due to the differences in the endowment of individuals，The continuous expansion of income gaps brings the gap，Make the income distribution present bipolar differentiation。bet365 best casino games Unbalanced contradictions of income distribution and wealth allocation are becoming more prominent，It has become one of the important constraints of the people's growing good life.。Personal income tax under national governance should be guided by social fairness，Focusing on protecting and improving people's livelihood，To better play the role of income distribution。

The revenue distribution function of personal income tax in national governance，It is mainly through the implementation of a progressive income tax system，The gap between the market income between those who reduces the high -income and low -income people。Compared to mature market economy countries，my country's personal income tax is promoting the fairness of residents' income、The functions of allocation of justice are still weaker。In order，Must start from two aspects: First, optimize the tax structure。Improve the proportion of direct taxes based on personal income tax，Reduce the proportion of indirect tax，So as to improve the progress of the overall tax system。The second is the reasonable tax system。my country's personal income tax reform is changed from classification to comprehensive and classification，On the basis of improving the basic reduction standard，Not only adjusting the tax rate structure、Grade distance to expand the low -end tax rate，It also added to the elderly、Housing rent、Special additional deduction of basic consumption expenditures such as medical treatment and children's education and children's education，Make the personal income tax system more reasonable，It also meets the inherent requirements of the reasonable optimization tax system，It is conducive to better use of the income distribution adjustment function of individual taxes，Gradually establish a more fair and fair tax system。

　　Stable regulator of national governance

Comprehensively deepen national governance reform，The core is to deal with Bet365 lotto review the relationship between the government and the market，Make the market play a decisive role in resource allocation and better play the government's role。Under the market economy conditions，Market mechanism has an automatic economic balance、The advantages of maintaining economic stability，There are also shortcomings that cannot effectively correct economic imbalance。For this，Need the government to use finance、Tax、policy means such as currency and employment，To achieve price stability、Full employment、Macro policy goals for economic growth and balance of payments。Compared to other means，Personal income tax has its unique institutional advantage in the macroeconomic stability regulation。Reform of the personal income tax system combined from classification to comprehensive and classification，It is also conducive to better play the regulatory role of personal income tax in macroeconomic stability，There are two main points in the following two points。

First，It helps the automatic stability of personal income tax。my country's personal income tax is a progressive tax system，This also means that when the economy is overheating,，Increase with personal income，The tax rate for individual tax will increase，Effectively suppressed excessive growth of disposable income。When economic atrophy declines，Decrease with personal income，The tax rate for individual taxes will also decrease，effectively slow down the excessive decrease of disposable income。Personal income tax from the reform of the combination of classification to comprehensive and classification，Improving the progressive tax system for personal income tax，It is conducive to improving the automatic stability of individual tax on the economy。

Second，Camera choice role that helps to play personal income tax。The camera choice mechanism for personal income tax is the shortage of the government to make up for the spontaneous regulation bet365 Play online games of the market，According to changes in the economic situation，Use personal income tax policy to consciously affect economic activities，To eliminate economic instability factors。When the economic recession，The government will choose to implement expansion personal income tax policies，By reducing the tax rate、Add deduction、Reduce taxation and other methods，Increase personal disposable income，to increase overall social needs; while when economic expansion，The government will choose to implement a tightening personal income tax policy，By increasing tax rate、Reduce deduction、Add taxation and other methods，Reduce personal disposable income，to reduce overall social needs。Reform of the personal income tax system，It also provides an institutional basis for personal income tax to use camera choices to play a regulatory role in a stable economy。

　　System guarantee for national governance

Modern state governance has three important changes in three aspects of the traditional state management: First, the state's single management shifts to social common governance，Second, from administrative management to governance according to law，Third, from traditional experience management to modern scientific governance。Personal income tax reform provides an important institutional guarantee for my country's shift to modern state governance。

Common governance，Common governance。Modernization of the national governance system and governance capabilities，Requirement of taxation from national management to state governance is transformed，Government single center management with the tax department as the main body，To the government、Multi -centered governance methods of taxpayers and social forces interaction。Comprehensive and classification reform of personal income tax，Especially the increase in special deductions，Requires the tax department to obtain financial institutions from banks such as banks、Education Institution、bet365 live casino games Medical and Health Institution、Social Security and Housing Security Department information，Calculating payment of the personal income tax。By constructing government leaders、Tax Supervisor、Department Cooperation、Judicial Security、Comprehensive co -governance tax system for social participation，Effectively consolidated the basis of tax governance。

Next，Governance according to law。Tax law is the basic principle of tax law，The essence is to protect the tax rights and interests of citizens。Personal income tax is related to the vital interests of each citizen，Its reform has always been the focus of attention from all walks of life。For this，my country's personal income tax is based on public legislation、Democratic legislation、Science legislation、Principles and procedures for standardized legislation，Constantly improving the public participation mechanism of tax legislation and reform，The ways and methods of expanding the public participation。A wide range of opinions from all walks of life before the new tax implementation plan was officially launched，and actively absorb the reasonable suggestions of them，Make the new personal income tax system more adaptable to economic development，The actual situation of the collection management。

Scientific governance，Scientific governance。With the reform of personal income tax from a combination of classification to comprehensive and classification，my country has also accelerated the construction of the modern tax governance system at the same time。For example，Accelerate the promotion of the "Three Gold Tax Phase" project，Actively use big data、Artificial Intelligence、Blockchain and other advanced information technology，The issue of solving the management of personal income tax; at the same time，Big data advantages formed in the management process for personal income tax collection，Enhanced data value -added application，Bet365 app download Serving economic and social management and macro decisions，Enhance national governance capabilities。

　(The author is a professor at the School of Public Economy and Management of Shanghai University of Finance and Economics)