On Tax Principles Of Fairness And The Perfection Of China's Personal Income Tax Law

The revision of the increasing stoppages in personal income tax law arouses a small mighty wave in the academic circles and even the entire society. However, with the receding enthusiasm of people's attention, what remains to people is how to treat the perfection of personal income tax law rationally and comprehensively. This essay does the research on our country's individual income tax law perfection from four parts, and proposes some feasible suggestions:Firstly, this essay does the deep analysis to the production, development and the connotation of the tax fair principle. The tax fair principle developed by the representative scholars such as Adam Smith, Wagner and so on and it evolved from the earliest absolutely fair principle to the benefit theory, the burden ability, and the unifies of the fair significance and the welfare idea which is done from the welfare viewpoint. The benefit theory mainly includes the level fair and vertical fair. People who obtains the same benefit from the government is to be supposed to bear the same tax revenue, and this is named level fair; People who obtains different benefit from the government should bear the different tax revenue ,which is named vertical is fair. The burden ability theory is that the people who have the same tax payment ability should bear the same tax revenue, and the people who have the different tax payment ability should bear the different tax revenue.Secondly, this essay provides the theoretically basis for the tax fair principle through the fair value choice analysis of the individual income tax law and proposes the clearly principle "Fair first, and pay proper attention to efficiency" In our country there are phenomenon of seriously unfair assignment and weakly personal income tax adjustment income disparity, so the tax revenue can't play the roles completely as the wealth division sharp weapon which its should have. The tax fair principle has the functions of impelling the government to treat each taxpayer impartially, weighing taxpayer's tax payment ability, guarding against the excessively assessment and so on. These "congenital" functions have decided that the tax fair principle is the first standard in weighing the perfection of personal income tax law, which provides the theoretically basis for the suitable using of tax fair principle. Meanwhile the perfection of personal income tax law is an important way and measure in realizing the fair tax as well as the social harmonious. Thirdly, there exists the unfairness of the individual income tax law which takes the main function for the adjustment of society income assignment unfair in the tax system pattern, the expense deducts, tax law essential factor and tax collection. The reason for these existences of violating the tax revenue fair principle variously is lacking the direction of the tax fair spirit. This essay does the discussion on the individual income tax law from the view of tax revenue fair principle, and points out the spirit of violating of the tax fair principle in the assessment pattern, the expense deducts, the special community preferential benefit, the tax law essential factor, the tax revenue collection and the tax payment scopes and so on.Finally, under the guidance of the tax fair principle, this essay proposes individual consideration to perfection of individual income tax law by the view of the flaw fair principle the spirit, especially in the pattern choice of our country's individual income tax law and the fair value analysis of tax assessment essential factor. All of these will reflect the "taxing by the ability" which is also this essay's characteristic.