From The Fair Income Distribution On China's Personal Income Tax Law

Personal income tax is a direct tax of personal income, it most closely connected with people's basic living, and it determines the quality of life, even decided to people's survival and development. Secondly, personal income tax is the only one of tax system to adjust income gap, and because personal income tax is the basis of Personal Income Tax Law, so Personal Income Tax Law adjust income gap, overall control personal income. The third, Personal Income Tax Law is the Legal protection for the expropriation of personal income tax, to ensure a smooth collection of national tax revenue. It can clearly be seen, Personal Income Tax Law is very important on the micro-adjustment of personal income and the macro-control of national economy.This article is from the Personal Income Tax Law on micro-adjustment of personal income, investigating reform and improvement of Personal Income Tax Law under fair income distribution. Although, when we make Personal Income Tax Law, we want to adjust income gap, fair idea of reducing the polarization between rich and poor, but due to the implementation of Personal Income Tax Law is very late, the government protects the rights of taxpayers is very lack and so on, the principle of tax fairness can't be good to implement. Today, in China polarization between rich and poor is very serious, the protection of the principle of tax fairness, the principle of fairness in the Personal Income Tax Law in carrying out and implementation of personal income gap has become a regulation, an important prerequisite for narrowing the wealth divide. Whereby, I want a fair distribution of income by this paper, on the role of Personal Income Tax Law and the Personal Income Tax Law for the shortcomings of a complete set of specific measures.The body of this paper is divided into three chapters:The first chapter said about a fair distribution of income from the perspective of situation of Personal Income Tax Law. First of all, fair income distribution, tax equity principle as an important part of guiding the implementation of Personal Income Tax Law, the appropriate protection of Personal Income Tax Law to achieve equitable income distribution. Secondly, economic fairness and social justice, equity and real form of horizontal equity and vertical equity and fairness fair idea of the angle of the three groups and Personal Income Tax Law to achieve equitable income distribution, both specific manner, the specific concept of fairness and Personal Income Tax Law relationship. Finally, express their Personal Income Tax Law the concept of the importance achieving equitable.The second chapter analyzes the Personal Income Tax Law in China caused by lack of fair hair defects. First, from the Personal Income Tax Law of the main angle, Personal Income Tax Law of the main body of the "personal", but "personal" definition is too abstract, too narrow in scope, cannot fully consider the impact of family factors on the taxpayer. Second, the Personal Income Tax law adopted imperfect taxation model. Present personal income tax model adopted by a simple classified income tax model, it enumerates the way for its not being used fully and effectively lists the adjustment of Personal Income Tax Law requires tax items and tax items are unclearly defined, individual income tax cannot achieve a fair distribution of income. Third, the personal income tax law the imperfect design of tax structure. Personal Income Tax law from the tax standard rate of the tax, the tax base over the scope and structure of these four aspects of progressive rates of Personal Income Tax Law to discuss the design of tax structure is unreasonable. Finally, it discusses about the personal income tax collection and management models used in the imperfect. From the withholding system, the tax payer self-declaration system and the per-taxable mode which these three parts to explain the Personal Income Tax law in the personal income tax collection and management aspects of the missing.The third chapter describes the perfection of the Personal Income Tax Law of specific measures. First, it interprets the subject of the improvement Personal Income Tax Law. A single "personal" tax subject to "personal, family" mixed taxpayer and Personal Income Tax Law in the form of increasing the performance of the principal sole proprietorship and partnership. Second, explains the taxation of Personal Income Tax Law of model perfect. Focuses on the Personal Income Tax Law model of the classification of income tax from a simple model and gradually transformed into mixed-income model of necessity. Third, it explains the Personal Income Tax Law on the tax structure design improvement. From further raising the Personal Income Tax Law standard rate of Personal Income Tax Law optimization to further expand the scope of Personal Income Tax Law, the tax base and improve the Personal Income Tax Law over the four aspects of a progressive tax structure to analyze. Finally, it interprets collection and management system of Personal Income Tax Law of perfection. Specific measures:establish a national network of unified tax system, geographical limitations of the tax break; Personal Income Tax Law changed the tax method of pay-per-taxable to the taxable year; improve the Personal Income Tax Law declaration system.