Research On The Reform Of Individual Income Tax Mode In China From The Perspective Of Tax Equity

Individual income tax is a kind of tax which takes all kinds of taxable income acquired by an individual in a certain period of time as the object of taxation.In the West,individual income tax,known as Robin Hood Tax,began in Britain,followed by the United States,Germany,France and other countries have followed suit.At the end of the 19 th century and the beginning of the 20 th century,individual income tax gradually developed into the main tax categories in European and American countries.With the deep development of economy,the global individual income tax model is becoming more and more complex,and gradually evolves from the taxation model of classified income to the taxation model of comprehensive income or the taxation model of classified comprehensive income.At the same time,people's focus on the individual income tax system has gradually shifted from how to achieve tax efficiency to how to choose a tax model that better reflects the value of tax fairness and justice.The time of levying individual income tax in China is relatively late,but the reform of taxation mode has always been the focus of our government's attention.On August 31,2018,China completed the seventh revision of the Individual Income Tax Law,which regards the taxation mode of classified comprehensive income as the top priority of the current round of individual income tax reform.However,the reform of taxation mode only from the legislative form is obviously a reform in a narrow formal sense.In order to realize the reform in the essence of Taxation mode,we should understand the reform in a broad sense and regard it as a long-term and arduous system engineering to complete.In fact,there are still many problems in terms of the specific content of this reform.Therefore,under the guidance of the principle of tax fairness,exploring the reform path suitable for the taxation mode of classified comprehensive income has become a key issue to promote the smooth realization of the taxation mode of classified comprehensive income in the new era.Since the promulgation of the Individual Income Tax Law in 1980,the taxation mode of classified income has been used for quite a long time.But today,with the deep development of the economy,the living standard and income level of the residents are constantly improving.The following phenomena are becoming increasingly prominent: the gap between the rich and the poor is too big,the tax burden distribution is unfair,and the tax loss is serious.In the final analysis,this is not unrelated to the long-term implementation of the taxation model of classified income in China's individual income tax.This revision of the Individual Income Tax Law has made the first reform of the taxation mode of the Individual Income Tax,and has realized the problems that have been wanted to be solved in the past 20 years but have not been solved in time.It can be seen that the implementation of the taxation model of classified comprehensive income is an objective need to adapt to the social and economic development of the new era,a rational correction of the drawbacks of the traditional taxation model of classified income,and an inevitable choice for the country to deepen the reform of individual income tax system and realize the modern taxation system.The purpose of this amendment is to embody the fair and just value of the individual income tax system and give full play to the adjustment function of the individual income tax to narrow the gap between the rich and the poor.Therefore,from the perspective of tax fairness,on the basis of reviewing the fair value of the current individual income tax mode in China,this paper opens up the ideological barrier and gives a comprehensive consideration to the reform of the individual income tax mode in China.It attempts to start with the legal logical path,the tax system elements path and the supporting reform path of the taxation mode of classified and comprehensive income,focusing on the top of legislation.Layer design and specific system design to enhance the fairness and rationality of individual income tax system.On this basis,in order to attract valuable insights for the smooth realization of taxation mode of classified comprehensive income in China.