Ethical Reflection On The Tax System Reform In China

China has experienced five major tax reforms since its founding. In addition to political and economic motivation, there is a clear moral element in these reforms. In the beginning of the establishment of the nation, the tax reform was mainly affected by the collectivism and accompanied by utilitarianism, which had infiltrated into the process of tax reforms. After the economic reform and opening up and with the establishment and perfection of market economic system, China's tax reform has been affected by modern democratic political ideas, which provides a rich theoretical resource of the establishment of a modern tax system. Although China's tax system has been maturing with the thorough economic reform, there is still a long distance between China's tax system and the ideal modern tax system.In the concept of tax system, government's attention has been paid to the economic functions of the tax. Other functions, including the welfare function and justice function have not been fully reflected. In the legislation, imposing as well as relief of the tax, the overwhelming state power squeezes on individual rights and public interest frequently. In the tax levy, the right of the individual and public participation is difficult to be recognized and respected. In terms of tax expenditure, the distribution of tax benefits and the sharing of tax burden do not represent justice and equality. In respect of intergenerational succession, contemporary tax system fails to create a just society. In different regional taxations, it does not balance the tax burden between the developed region and the developing western region. In personal tax burden, it is unable to rectify the uneven distribution of social wealth and the gap between the poor and the rich because of the lack of taxes to establish equality, such as real estate tax and inheritance tax, which leads to the incomplete realization of social justice of the tax.In the future tax reform, we should try efforts to achieve the moral landscape of China. Firstly, establish the concept and spirit of the tax justice. The modern state taxes can be just only in the case of full respect for individual rights and providing public interest. The just tax should be beneficial to improve social welfare and realize social justice. Secondly, regulate the tax into the Constitution and establish tax legalism. Tax constitutionalizing and legalizing are not only the authoritative protection of individual and public rights but also an constraint of the state taxing power. We must obtain the purity and legitimacy in tax legislation and imposing as well as correctness in tax enforcement procedures. Finally, to create a favorable tax society, it is necessary not only to mobilize the enthusiasm of the taxpayers'but to protect the rights of them, which is the only way to establish the taxpayer's law-abiding spirit.