Fair Perspective Research Of The Tax System

In recent years, with our rapid economic development, the people's living standards increase in residents' income gap is also expanding, become our social stability and economic and sustainable development in the process to be trifled with the problem of the most part of China's economic development. Tax income distribution as the most direct way, and sociologists and one of the economists, as a cascade tax is one of the governments of regulating income distribution of the universal method for a fair distribution of its unique role. But tax in China is a young taxes, because the official that is imposed now have more than 20 years of history ; To further strengthen the tax regulation, should be how to adjust to their problems, are the taxes become theory circle and practical work sector research and solve the major problems is the intention of the study.Of income to the effectiveness of its income distribution of fairness , you must satisfy two conditions, the first is a tax model timely turn to be based on china's specific conditions should be specific, even to reflect the family and the real capacity to pay duty on personal ; Second is the essential element of taxation system, such as rates and fees for standard, such as tax incentives. Based on these, the paper to the fair distribution of view, holding the "full of income adjustment fairness" subject to tax fairness principles and tax system to rely on the status quo, regulating income distribution of income of the theory and empirical analyses, and fully exploit the present tax system is not reasonable, and try to learn from the world of income to the success of the elements, and explore our tax reform and improve its direction and system design.Income of the main function is regulating income distribution of people unfair, and it is on the taxation system, expenses are deducted, tax model elements, tax collection and administration of justice. there are many ways of violating the principle of fairness. The principle of fairness in taxation perspective, the examination of income tax law of the review that in its tax revenue fairness deficiency. Paper justice was introduced and in chipping away at our present tax system exists and a fair on the basis of those reasons, and further improve the income tax system of specific proposals. The text focuses on personal problem of missing, it was mainly due to personal income tax is a regulation of social wealth, personal income distribution to narrow the gap effective. In tax fairness attention on the basis of a new tax system reform and the establishment of a scientific, reasonable tax system to ensure that fair, the tax computed based on actual distribution of social wealth to the leverage of. this involves two central part was :First, the current unfair situation of those income tax and analyze the reasons. This chapter to combine theory with data on the income distribution of the situation from tax model choice of tax design and not rational, the tax collection and management efficiency, low tax environment in a poor start, the current fair tax system entailing specific causes. Article thinks that tax system is classified by income tax burden fairly important obstacle to the missing ; rate, the tax base, the design of the existing taxation system is fair ; tax administration law does not improve and tax revenue collection capacity is relatively weak affect the equitable distribution functions of the tax payers ; law weak, social assessment system could lead to the existence of avoidance or evasion is a serious and computed based on unjust.Second, tax reform of the specific approach. this fully with the advanced experience and from the perspective of departure tax deal a constant analysis study the tax reform of the relevant measures. Offered in a mix of the taxation system design mode, rational tax system and strengthening tax collection and management, and optimize the tax collection and management to mitigate external environment, income tax burden fair question, entailing better play to regulate the function of the individual income tax on income distribution and reduce the gap between rich and poor, social equity and justice.