Fairness Of The Personal Income Tax Reform

With economic development, gradual increase in the level of income, but income distribution gap has gradually expanded to become China's social stability and economic sustainable development in one of the issues can not be ignored. Governments in personal income tax is a common means of regulating the distribution of income in a fair distribution can play a unique role. China's personal income tax from 1980 to now, only a short period of 30 years, personal income tax in the regulation of how the income distribution played a role; in the current social and economic situation of the target location and where they are; to further develop the regulation of functions of the personal income tax, should it be and what adjustments, etc., as the tax department of theory and practical work to study and solve major problems, but also the direction of this paper attempts to study.Personal income tax to adjust income distribution, you must have two conditions, one taxable income should be able to fully and truly reflect the individual's ability to pay; second tax rates must have a certain progressive. Based on this, trying to stand on the fair distribution perspective, the focus on "personal income tax adjustment of income distribution," the central theme to the actual development of economic and social status and the tax system relying on personal income tax adjustment of income distribution theory and empirical analysis, to tap China's current individual income tax problems, and efforts to improve the state personal income tax system learn from the successful elements, and then explore the Fairness of personal income tax reform and improve the development and system design.