The Legal Mechanism Research Of Individual Income Tax Equality

The author deals with justice problem and intends to perfect a relevant institution. In the fist chapter, the author illustrates justice as one of the core values in individual income tax law, and then makes out the origin of individual income law and how to fulfill the aim of justice value, even though there exist some limitations. In this chapter, the author takes several developed countries for example to makes a comparative research on individual income tax law. A conclusion comes out to be that developed countries are entirely pursuing justice despite of little difference in institutions. In the third chapter, using developed countries experience for reference, the author tries to reconstruct the individual income tax law to accomplish to a certain extent the justice in legal institutions.This chapter discusses the problem in the individual income tax, which is disproportion for reason that efficient is served first while justice neglected, and that discontented taxation as well as social insurance in-coordination. The fifth chapter is a part of individual income tax law being dealt with on principal of justice and gradual reform. The reform should include perfection of the former individual income tax law, construction of a kind of protecting taxation mechanism to disadvantaged people and local operation of index standard in developed area's rate deduction. What's more, it can be taken as a guarantee to combine individual income tax with social insurance. The final is to enhance the citizens' consciousness in taxation and strengthen the taxation management.In the end, the author refers to different views scholars have made to the individual income tax law in our country to give suggestions how reform of individual income tax law can be improved. The author believes that more concern and research to this field must help to perfect the individual income tax law.