| 1. The purpose and significance of this thesis In the heated discussion about Individual Income Tax's reform,equity becomes the focus that variety of the society pay close attention to.From theorists to the social public, they have their own views about theissue. Though opinions vary, all call for the demand to enforce equity ofIndividual Income Tax. Why does equity of Individual Income Tax become the point at issue?What aspects does it embody? How does its value realize? How doesIndividual Income Tax reform? These lines of questions have caused theauthor to think. Through careful consideration after consulting a largeamount of materials, author has formed his own standpoint gradually. Itincludes multiple factors, such as economic condition, political systemsand Tax collection and management. The value of it has its objectivity.According to the systems of Individual Income Tax at present in ourcountry, it can not adjust Resident's income gap effectively though therelated authorities express clearly that The Individual Income Tax ofimproving the people with high income is in the proportion of the grossincome of the tax revenue. In spite of many uncertain factors, the authorstill thinks in the long term, the importance of the equity will be a trend ofIndividual Income Tax's reform. 2. The basic train of thought and logic structure of this thesis The thesis starts and discusses from the basic theories of theIndividual Income Tax, and it explains two fair principles and its fairfunctions that assign of income of the Individual Income Tax concretely.Then it continues studying the current situation of the Individual IncomeTax of our country and points out its existing problem. In the IndividualIncome Tax System, there are a lot of unfairness factors that arerestricting the development of the economy of our country and theprogress of the society. The thesis points out the question of presentIndividual Income Tax of our country from two fair respects. It has putforward some effective solutions accordingly. Through international andhistorical comparison, accompanied with the concrete national conditionsof our country, the thesis analyzes the tax equity, and gives a generalpicture of the reform, which includes the realization of fair value. 3. The main contents and views of this thesis The Individual Income Tax is a generally acknowledged good tax inthe world, bringing about an advance in economy. It is a tool ofsafeguarding an important system of social stability. The IndividualIncome Tax starts late in our country, but it develops swiftly and violently,which can not be separated by its own basic attribute and thedevelopment environment of economics and society of our country. Thethesis probes what aspects fair value of the Individual Income Taxembodies and how it improves. The thesis is divided into three partsmainly: Chapter one introduces some basic theories of the Individual IncomeTax mainly, mainly about its equity. From recommending the IndividualIncome Tax firstly, the thesis explain the theoretical foundation of theIndividual Income Tax.. The fair principle includes horizontal fair andvertical fair. Then the thesis has introduced the Individual Income Tax tothe fair function that assigns of the income. Chapter two introduces the current situation of Individual IncomeTax and its fair questions。The Individual Income Tax is developed swiftand violently in our country, having become the fourth major tax categoryof our country in short 25 years, and the tax revenue increases constantlyyear by year in the proportion of GDP。But a lot of questions still exist。These questions are shown in the following several aspects mainly:(1)The Individual Income Tax influences its function of Fair incomedistribution;(2)The range of collection of Individual Income Tax is notwide;(3)Tax allowance is unfair;(4)A lot of questions exist in theIndividual Income Tax collection and management, and its efficiency islow;(5)the right of Levying and managing belongs to province, whichcauses the regional burden of taxation to b... |
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