Equality Principle Of Tax Law

The equality principle is one of the main principles of Tax law, and therefore, to consummate the Tax law, it is a must to carry out the equality principle. For following out the equality principle, we can build the theory of equality principle of Tax law from the following aspects: the equality of applying Tax law, the equality in Tax law itself and the equality of Tax law's main body. However, it is far from enough for the individual income tax to carry out the equality principle. To perfect the individual income tax, the following things must be done: establish the reasonable collecting tax mode, tax rate and tax base, stop collecting the saving up interest income tax, and found the whole litigation system for taxpayers. Only in this way, can the individual income tax exerts its regulating society function completely, and achieves the equality principle of Tax law.