The Reform Of Individual Income Tax Should Promote Achieving Income Distribution Justice

The Fourth Plenary Session of the sixteenth Central Committee of the Party pointed out:"We should adjust to the huge change in our country, put the construction of harmonious society in an important position, excitated the social vitality, promote the social fairness and justice."That means he present primary task in our country is social justice. As the main adjustment aim of individual income tax, the adjustment of tax to income distribution and social justice get less net effect. So, in order to improve the rule of individual income tax , drive forward the process of the construction of harmonious socialist society, the individual income taxin our country should be reformed and improved further.The essay carries out on how the improvement and reformation of individual income tax promotes social justice, the author adopts the method of combining theoretical investigation with practical problems analysis, domestic investigation with international comparison in the research. The primary idea is as following:I The practical problems such as the accretion of gap between income and outgo, the unfairness of income distribution formed during the long-time economic construction when pursue economic benefit and ignore justice, which does not assort with the theme of the construction of harmonious socialist society. And the function of individual income tax that adjusting income gap and achieving equitable distribution hasn't been applied effectively. So, our nation need to enforce the adjusting function of individual income tax.II The problem of breaking with achieving social justice exists in the present individual income tax, such as the factors of law, human in enforcement and lack of rules. The unfair phenomenon caused by these factors leads to umstabilizing factor worse and worse. So, improvement and reformation of individual income tax is imminent from the point of achieving social justice. III We should study foreign individual income tax system Pointedly, learn the advanced experience on protection of taxpayers'rights, taxation system, human-based deduction standard and the strict tax collection and administration.IV We should learn the advanced experience from reality, improve and reform individual income tax from the point of achieving social justice, the classifying and comprehensive income tax system should be carried out include the choice of taxation pattern, improve the deduction standard, achieving the socialization of tax collection and management, achieving the proper freedom of local deduction standard and building the floating deduction standard system, emphasizing the cooperation between departments, enforcing consciousness of paying tax, establishing and improving credit system, carrying out the system of the declaration of individual incomes for tax payment, building new taxation system, optimizing taxation environment and so on.