At the present stage, to personal tax is not satisfactory, personal income tax evasion is quite widespread, serious, individual income tax was too low, personal income tax system in havens, tax regulation gap's role in narrowing the corruption. With China's accession to the WTO and the entire national economy in General, the level of personal tax is not satisfactory, personal income tax evasion is quite widespread, serious, individual income tax was too low, personal income tax system in havens, tax regulation gap's role in narrowing the corruption. With China's accession to the WTO and the entire national economy in General, the level of personal income tax administration will be confronted with new opportunities for development. In personal income tax revenue increasing the proportion of cases, strengthening personal tax has become particularly important. This paper analyzes the current personal income tax problems, in-depth analysis of the causes of the problems, focus on research methods by specification, empirical analysis will fixed base price index as an argument, town residents of per capita consumption expenditure as a dependent variable, from both Granger causality is the place to start, using ordinary least squares linear regression relationship established model, the calculated cost deduction; the theory and analysis by homogeneous inspection fees deduction of spatial difference, so as to come up with effective control measures. And the further improvement and perfection of the personal income tax measures, with a view to making full use of the personal income tax on income, unfair distribution of relief society as well as increased revenues, etc.
Key words: Personal income tax Granger causality homogeneous inspection
