From The Principle Of Tax Fairness On China's Personal Income Tax Law

As one of tax revenue basic principles, The principle of tax fairness can promote effectively fairly. The personal income tax takes the direct tax which manifest the principle of tax fairness. It can play the very good role in the adjustment gap between rich and poor and the realization social justice aspect. from the very beginning, China's personal income tax take adjusts the income differential between rich and poor as the goal, however, late start of china's personal income tax reflected inadequate on the principle of fairness. In this paper, trying to find china's personal income tax law embodies the principle of fairness in the gaps, and address these gaps to improve the author's recommendantions, so that china's personal income tax law can better promote social phenomenon of unfair distribution.Part of the body of this paper is divided into four chapters:The first chapter details the contents of the principle of tax fairness, function and the theoretical basis, and the value of fairness and efficiency from the perspective of thinking that the tax on the fair value of the principle of fairness and personal interpretation of the functional role of the income tax act on the fair value of the orientation, in order to prove the principle of equity is a measure of the tax law on personal income tax is the primary criterion.Second chapter, introduced in our country have a personal income tax law and system status, including china's own past personal income tax law changes; and the principle of fairness from the perspective of tax on personal income tax law of china's success and shortcomings.Third chapter, the principle of fairness in the tax analysis under the perspective of foreign law-related personal income tax system, more Chinese and foreign individual income tax law, found that personal income tax law in our country where the gap,in order to reform and improve china's personal income tax law direction.Fourth chapter, in view of china's personal income tax law embodies the principle of fairness of the inadequacy of the personal income tax from foreign successful experience of law reform, the perfect law of china's personal income tax proposals.