On Tax Justice

The modern country was tax country in a certain sense, tax not only guarantee the operation of the state machine but also for the necessary funds of the social and public services, which make tax become the foundation of modern country existence and development, but even so, national itself was not the reason of tax existence, on the contrary, the national legitimacy needed the tax to justify, if a national tax is unjust, the country would have none legitimacy in political and moral, similarly, the modern country want to gain the legitimacy, it is necessary to establish the justice system of tax.The public interest and state power, just tax is to arrange three aspects. We think that the tax justice would be arrange in this way:Take the individual right as the premise, take the public interest as the goal, the state power realizes the public interest under in that protects and respects the individual right, In tax relations,the tax is a behavior that individual transfer itself partial rights, the transfer is just when take public interest as goal, therefore the individual right has first value in tax relations, but individual has a moral obligation to promote whole justice of the society, the just tax needs to guarantee each person's equality and freedom, and to promote society's general welfare and rectify unfair distributes on public wealth,adjusting individual tax payment through establishing specified amount, then realizes the social justice by tax redistribution function.Just tax requests the balance between individual right and social justice, different taxes have different value orientation and just effect, the individual income tax mainly points to balance individual rights and obligation, which is the direct gambling between individual right and public intest, so personal income tax mainly manifests the right justice. The social security tax mainly aim to redistribute the wealth of society, it has stressed the value choice of tax between citizen survives and social welfare, which mainly embodies social justice.The environmental tax mainly refers to the person ought to be in environment, it requests humanity to face the natural fact that human being and nature are coexistence and paragenesis, the environmental tax is a demand of environmental justice in a certain extent. But we need a more efficient legacy tax to inhibit the monopoly of the society wealth and enlargement of gap between rich and poor.The inheritance tax contains such just idea:The future generations have no moral legitimacy on possessing the wealth from before generations, then it is reasonable to pay taxes in the process of inherits, in fact,the inheritance tax itself has the value to adjustment wealth fairly, it can suppress the expansion of gap between rich and poor, in this dimension, inheritance tax has double value about generation justice and inter-generational justice, which is the precisely moral reason of China begins the inheritance tax. After the reform and open policy, the Chinese society's gap is expanding between rich and poor day by day, the social class differentiation is obvious day by day, we need the inheritance tax to rectify the unfair distributeing wealth, and levy inheritance tax is the inevitable request to perfect entire system of tax justice.