A Point Of View On The Fair Individual Income Taxation

Taxation is part of the national finance and economy is the important means of economic and social development of the "inner stabilizer". Individual income tax as a direct tax adjusting income distribution, is an important policy tools of justice. China since the levy of individual income tax on the income distribution, play an increasingly important role by the whole society, the concern. In recent years, many places in the process of individual income tax collection and new situation, the new question emerge in endlessly, individual income tax revenue adjusting function is not effectively. The individual income tax for lianyungang has obtained some achievements, but due to the influence of various factors, the personal income tax in the fair distribution of wealth and social organization fiscal revenue, adjusting the economic operation function of far effectively, still give out personal income tax, online phenomenon has been lower, individual income tax by 2009, composed 51% from working class is really high income groups, because use tax adjustment of distribution of personal incomes, narrow individual income gap of constructing the harmonious society, the individual income tax collection system urgently need to modify and improve.This paper from the individual income tax of the basic theory of justice and the theory of tax collection of individual income tax, the comprehensive overview. Secondly, from the effects of individual income tax mode functions, the main factor, the tax system is analyzed and publicans aspects of the individual income tax justice, and analyzes on the defects of individual income tax justice factors restricting the defects. Again, on the analysis of the status quo of individual income tax collection of lianyungang city, points out the basis of individual income tax on the main problems existing in the effect, analyzes the main factors of individual income tax, and why. Then, the detailed analysis of Britain, America, Japan, Australia, four personal income tax on the basis of successful experience, summed up China's individual income tax of the experience for reference. Finally, pertinently put forward improving individual income tax justice in lianyungang of collection..