On The Location Of Fair Value In The Individual In Come Tax Law Of Our Country And The Perfection Of Its Realization Mechanism

Our country' s present current situation of social distribution is that the income gap expands among residents, and person's burden of taxation of income level is uneven. The illegal and non- normal income is the basic factor that resident's income difference of our country does not expand normally . Its orign is a system defect of period of transition. Comparing with other countries in the world, we can find that the normal income gap is still within the reasonable ranges in our country, and have not reached the splitting degree . The reasons include theory factor of knowing, left-over historical factor, economic development factor and reason of policy controlling too. The disparity in urban and rural areas is a key problem in the income distribution of our country . The unfair distribution of social wealth of our country violates with the fair value of the laws of market economy, and does not benefit efficiency, security and development of economy, society either. But it need to be very clear : the relation of efficiency and fair is dialectical ; the contradiction between efficiency and fair has all long period of time, universality, phased characteristic and relativity. Especially the phased characteristic and the relativity are worth our noticing. The attitude of treating fair value should be objective and rational. At present, we should pay more attention to the fair problem , and improve the fair value orientations of the law and policy properly in our country. But essential fair should be low level .It should be a direction type of efficiency that the government assigns mandatorily. Under the condition of market economy, the income gap of having certain degree is rational ,it is effectual too; Of our country the main cruxeses of unfair distribution of social wealths are the unfair income assign terms and assigning process.vlndividual income tax has little effect in changing this, so it is unfit to put too much blame on the individual income tax law about the current situations of unfair distribution of social wealth; To regulate the income distributes is a system, and managing income unfair distribution should be arranged and develop simultaneously more measures too.The law and system should reflect and realize the fair values of certain social stage , Especially the individual income tax law which is praised as a sharp weapon to cut apart the wealth. What value goals the individual income tax law purses have the decisive influence on the its overall frames and concrete systems design. At present the fair value of individual income tax law should be located: to ensure citizen's right has apriority, and dispose government power rationally; efficiency has a priority, and give cosideration to equity; horizontal equity has a priority ,and give consideration to vertical equity; pay attention to legislating fairness , emphasize the fairness to enforce the law. Restraining the fair value of individual income tax law have economic terms, political terms, system terms, technological terms and international trends. The realization mechanism of the current individual income tax law is unable to meet the needs of fair value. So, we should reform and perfect the entity law, such as levy taxs range, deduct , tax rate, favourable tax revenue, etc. At the same time we should perfect the legislative system law and the levy and management system law in the procedure law, set up and amplify the system of levying and managing tax revenue, the system of supervising expenses deduct and the system of publishing and exchanging the taxes paying information ,improve the method of income estimation, set up and perfect the guide and the incentive mechanism to pay the individual income tax.