As the Individual Income Tax of Australia is the main tax of the state and uses the same means to list incomes and deductions as ours, and its Comprehensive Income Tax Mode is our goal, it is more perfect and exert the double banlanced functions of both organizing fiscal revenue and adjusting economics well, so this article is going to take Australia and China as samples, to compare their Individual Income Tax, and find out the advantages that we can use for reference.
So that it has suffered great loss. We should carry out the reform on the present system of classified income tax actively, to accomplish the comprehensive income tax system, and to perfect income tax.
The direction of further perfecting the personal income tax is to enlarge the assessable tax base,carry out the synthetic income tax system and the integral design of the income and assessable income.
The revenue function of the Individual Income Tax can be enhanced, through of building the “paratactic Classify -Integration” Mode of Individual Income Tax, enlarging the levy scope and improving levy management.
In this paper,author expounds strongpoint and disadvantages of synthesize income tax system and classify income tax system model and classify synthesize income tax system,as well as their applicable conditions,besides author analyses abuse of China actual classify income tax model and necessity of reform that model,that is,put in practice the classify synthesize income tax system model;
While the Nordic DIT system violates the principles of the conventional personal income tax, it is argued that it may in fact be more in line with the philosophy of a true Haig-Simons comprehensive income tax.