From October 1, 2018 to present，The new personal income bet365 Play online games law has been implemented for more than a year。Major changes in the new personal income bet365 Play online games system from classified taxation to a combination of comprehensive and classified taxation，Conducive to optimizing the bet365 Play online games structure，Building a modern personal income bet365 Play online games system，It is also of far-reaching significance to the improvement of the national governance system and the improvement of national governance capabilities。To be specific，The new personal income bet365 Play online games system will be the financial backbone of national governance、Income distribution、Stability adjustment and institutional guarantee, etc.，Play an important role。

　　The financial backbone of national governance

Under modern state governance，The basic function of taxation is to provide public goods，Meet the people’s growing public service needs。With the continuous development of social economy，The scope of public goods provided by the government continues to expand，It also requires the scale of government fiscal revenue (especially bet365 Play online games revenue) to continue to increase。In terms of bet365 Play online games revenue as a share of GDP，Developed countries are generally higher than developing countries，And welfare economy countries are even higher。In the growth of bet365 Play online games revenue，The growth of personal income bet365 Play online games plays an important role。According to OECD "bet365 Play online games Revenue Statistics Report"，In 2017, the average bet365 Play online games revenue (excluding social security bet365 Play online games) of OECD countries as a proportion of GDP was 25.24%，Among them，The average proportion of personal income bet365 Play online games in bet365 Play online games revenue (excluding social security bet365 Play online games) is 32.22%。2018，The proportion of my country’s bet365 Play online games revenue (excluding social security revenue) to GDP is 17.4%，Among them，The proportion of personal income bet365 Play online games in bet365 Play online games revenue (excluding social security income) is 8.8%。No matter the ratio of bet365 Play online games revenue to GDP，Or the proportion of personal income bet365 Play online games in bet365 Play online games revenue，Our country is far below the average level of OECD countries。

Personal income bet365 Play online games ratio is low，This reflects that the function of the financial pillar of personal income bet365 Play online games has not been fully utilized，It also shows that the development potential of personal income bet365 Play online games is huge。Personal income bet365 Play online games reform combining comprehensive and classified collection，In the short term, it will be affected by factors such as raising the threshold and implementing special deductions，Reducing the bet365 Play online games burden level of low- and middle-income people will affect the growth of bet365 Play online games revenue。But at the same time，Increased the marginal bet365 Play online games burden on high-income earners，Especially the increase in ownership wages、Remuneration、bet365 Play online games burden for high-income individuals on multiple types of income such as royalties or labor remuneration。With the application of bet365 Play online games information system in personal income bet365 Play online games collection and management，The phenomenon of personal bet365 Play online games leakage will be significantly reduced，In the long run，With the increase of personal income bet365 Play online games，The proportion of personal bet365 Play online games in bet365 Play online games revenue will still gradually increase。Personal income bet365 Play online games is one of the most potential taxes in my country，will gradually become an important financial pillar of national governance。

　Income distribution tool for national governance

Under market economy conditions，Distribution according to factor contribution is the common rule of income distribution。Since the reform and opening up，Insisting on factor contribution allocation is a reasonable allocation of factor resources、An important prerequisite for the economy to maintain a relatively high growth rate and the residents’ income level to significantly increase。However, distribution according to factor contribution will also depend on differences in factor endowments between individuals，Bringing to the growing income gap，Making income distribution polarized。The imbalance of income distribution and wealth allocation is becoming increasingly prominent，It has become one of the important constraints on the people’s growing needs for a better life。Personal income bet365 Play online games under national governance should be oriented towards social equity，Focus on ensuring and improving people’s livelihood，Better play the role of income distribution。

The role of personal income bet365 Play online games in income distribution in national governance，Mainly through the implementation of a progressive income bet365 Play online games system，Narrowing the market income gap between high-income earners and low-income earners。Compared to mature market economy countries，my country’s personal income bet365 Play online games is promoting residents’ income fairness、The function of distributive justice is still weak。In order to better play the role of personal income bet365 Play online games in income distribution in national governance，We must start from two aspects: first, optimize the bet365 Play online games system structure。Increase the proportion of direct taxes, mainly personal income bet365 Play online games，Reduce the proportion of indirect taxes，Thus improving the progressivity of the overall bet365 Play online games system。The second is a reasonable bet365 Play online games system。my country’s personal income bet365 Play online games reform has changed from classification to a combination of comprehensive and classification，On the basis of increasing the basic expense deduction standard，Not only adjusted the bet365 Play online games rate structure、Expand the gap between low-end bet365 Play online games rates，Also added support for the elderly、Housing rent、Special additional deductions for residents’ basic consumption expenditures such as serious illness medical treatment and children’s education，Making the personal income bet365 Play online games system more reasonable，It also meets the inherent requirements of rationally optimizing the bet365 Play online games system，Conducive to better exerting the income distribution adjustment function of personal bet365 Play online games in national governance，Gradually establish a more fair and just bet365 Play online games system。

　　A stable regulator of national governance

Comprehensively deepen the reform of national governance，The core lies in handling the relationship between the government and the market，Let the market play a decisive role in resource allocation and better play the role of the government。Under market economy conditions，The market mechanism automatically adjusts the economic balance、Advantages of maintaining economic stability，There is also the disadvantage of being unable to effectively correct economic imbalances。For this，Need the government to use finance、Taxation、Policy instruments such as currency and employment，To achieve price stability、Full employment、Macro policy objectives of economic growth and balance of payments。Compared to other means，Personal income bet365 Play online games has its unique institutional advantages in macroeconomic stabilization and regulation。Reform of the personal income bet365 Play online games system from classification to a combination of comprehensiveness and classification，It is also conducive to better exerting the regulatory role of personal income bet365 Play online games in macroeconomic stability，There are mainly the following two points。

First，Contributes to the automatic stabilizing effect of personal income bet365 Play online games。my country’s personal income bet365 Play online games is a progressive bet365 Play online games system，This also means that when the economy overheats and expands，As personal income increases，The applicable personal bet365 Play online games rate will increase，Effectively restrained the excessive growth of disposable income。When the economy shrinks and there is a recession，With the decrease of personal income，The applicable personal bet365 Play online games rate will also decrease，Effectively slowed down the rapid decline of disposable income。The reform of personal income bet365 Play online games from classification to a combination of comprehensive and classification，Improved the progressive bet365 Play online games system of personal income bet365 Play online games，Conducive to enhancing the automatic stabilizing effect of personal bet365 Play online games on the economy。

Second，Helps to play the discretionary role of personal income bet365 Play online games。The discretionary decision-making mechanism of personal income bet365 Play online games is the government’s attempt to make up for the lack of spontaneous market regulation，According to changes in the economic situation，Use personal income bet365 Play online games policy to consciously influence economic activities，To eliminate unstable factors in the economy。In times of recession，The government will choose to implement an expansionary personal income bet365 Play online games policy，By lowering bet365 Play online games rates、Increase deduction、Reduce taxes and other ways，Increase personal disposable income，Thus increasing the total social demand；And when the economy is expanding，The government will choose to implement a tight personal income bet365 Play online games policy，By increasing bet365 Play online games rates、Reduce deductions、Increase bet365 Play online games payment and other methods，Reduce personal disposable income，Thereby reducing the total social demand。Reform of the personal income bet365 Play online games system，It also provides an institutional basis for personal income bet365 Play online games to play a regulatory role in stabilizing the economy through discretionary decisions。

　　Institutional guarantee of national governance

Compared with traditional state management, modern state governance has three main important changes: first, from single state management to social joint governance，The second is to shift from administrative management to governance according to law，The third is to shift from traditional experience management to modern scientific governance。Personal income bet365 Play online games reform provides an important institutional guarantee for my country's transition from traditional state management to modern state governance。

First，Co-governance。To modernize the national governance system and governance capabilities，Requires the transformation of taxation from state management to state governance，Managed by a single government center with the bet365 Play online games department as the main body，To the government、Transformation of polycentric governance methods where taxpayers and social forces interact。Comprehensive and Classification Reform of Personal Income bet365 Play online games，Especially the increase in special deductions，Require the bet365 Play online games department to obtain information from banks and other financial institutions、Educational Institution、Medical and health institutions、Information from social security and housing security departments，Jointly participate in the final settlement of personal income bet365 Play online games。By building government leadership、bet365 Play online games Supervisor、Department cooperation、Judicial Protection、Comprehensive co-governance bet365 Play online games system with social participation，Effectively consolidate the foundation of bet365 Play online games governance。

Next，Governance according to law。bet365 Play online games statutory is the basic principle of bet365 Play online games law，The essence is to protect citizens’ bet365 Play online games rights and interests。Personal income bet365 Play online games is related to the vital interests of every citizen，The reform has always been the focus of attention from all walks of life。For this，my country’s personal income bet365 Play online games is based on public legislation、Democratic legislation、Scientific legislation、Principles and procedures regulating legislation，Continuously improve the public participation mechanism in bet365 Play online games legislation and reform，Expand ways and methods of public participation。Extensive solicitation of opinions from all walks of life before the new individual income bet365 Play online games implementation plan is officially launched，And actively absorb the reasonable suggestions，Making the new personal income bet365 Play online games system more suitable for economic development，In line with the actual situation of collection and management。

Finally，Scientific Governance。With the reform of personal income bet365 Play online games from classification to a combination of comprehensive and classification，Our country has also accelerated the construction of a modern bet365 Play online games governance system。For example，Accelerate the "Golden bet365 Play online games Phase III" project，Actively utilize big data、Artificial Intelligence、Various advanced information technologies such as blockchain，To solve the problem of personal income bet365 Play online games collection；At the same time，Leverage the advantages of big data formed in the collection and management of personal income bet365 Play online games，Enhance data value-added applications，To serve economic and social management and macro decision-making，Enhancing national governance capabilities。

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