Personal Income Tax Law To Taxpayers The Right To Life Protected

The right to subsistence, associated with human dignity, is a basicright for a person. There are no immediate clauses provided in theConstitution law in China, therefore, it is appropriate to define the natureof the right to subsistence by means of the social rights developed fromthe functions of traditional freedom rights. The methods applied in Japanand Taiwan can be valuable reference for us to protect taxpayers' right tosubsistence. Thus the protection of a taxpayer's right to subsistenceenforced by the personal income tax law is of significance.The compliance with the tax state requires that the individualincome tax should particularly take into consideration the tensionbetween the taxpayers' rights to subsistence and the nation's taxationright, preventing the infringement of the taxpayer's right to subsistencecaused by the abuse of taxation. Judicial monocracy desires thatindividual income tax law should maintain justice of the tax law andguarantee the taxpayers' rights, especially their right to subsistence, avoiding the harmful consequence to the taxpayers caused by evil law.Individual income tax, as a direct tax and personal tax, has the function oftransfer of payment, which calls for the protection of the taxpayer's rightto existence when collecting tax. Therefore, an understanding oftaxpayer's right to existence could be essential for effective taxadministration.Individual income tax law is based on the principle of ability-to-pay.Only when the proportion exceeds the minimum level requirements canbe called affordable. Hence, the exclusion of expenses generatedmaterially, spiritually and closely concerned with people and families isnecessary. The combined tax levy model takes full range of theaffordability of taxpayers and their income mix; the accrued ratioembodies the thought that the government should levy more on the betteroff group to help poorer people. Taxation on the families takes familyaffordability fully into account and the price index regime can prevent theincompetent taxpayers from being levied for "the invisible tax increase".Our individual income tax law is still far from perfect. In thecurrent Chinese context, the author puts forward the following suggestions, some food for thought: improve the expense deduction, adopting the comprehensive income taxation model and the accrued ratio;introduce tax payment unit by the family and commodity associatedmechanism; boldly carry out theoretical innovation and embrace theminus payment system aimed at protecting the vulnerable groups.