China’s Finance And Taxation Law Transformation Under The Concept Of Equitable Distribution

This paper first describes the concept of equitable distribution, a review of thedifferent socio-economic backgrounds, under different government guidingphilosophy, after the adjustment of China’s tax law and change. On this basis, thearticle further analyzes of Finance and Revenue Legal running: because of the currentfiscal and tax the legal system is not well represented in the concept of "fair"distribution, can not give full play to the role of fiscal and taxation legal system fairregulation, not to ease the gap between rich and poor widening social contradictions,thus aggravating the fiscal and taxation fair weight, deepen fiscal and tax legal reformis imperative. The same time, under the guidance of the scientific concept ofdevelopment, the central government clearly "pay more attention to social fairness"under the premise of this policy objective, and then draw on the thinking and practiceof developed countries duty of fair governance, the article clearly stated, the currentfiscal and tax legal reform must be timely changes in philosophy, established theguiding philosophy of the "equitable distribution" of the overall strengthening of thefiscal and tax the legal system of the equitable adjustment function to better servicesfor the building of a harmonious society.Spirit of article topics meet18large party of18report:"achieving developmentresults shared by the people, we must reform the income distribution system, incomegrowth and economic development efforts to achieve synchronization, the growth oflabor compensation and labor productivity synchronization to improve the proportionof residents’ income in the national income distribution, improve the share of laborremuneration in primary distribution."State Council on deepening the reform ofincome distribution system, a number of opinions" to achieve the above objectives,must be guided by the concept of equitable distribution of carry out the reform of thetax law. After Scroll of different periods of the policy and its development results,access to the ideology and practice of the developed countries at the same time, Ibelieve that the current due to improper the unreasonable distribution relations, fiscaland taxation lag of the legal system, economic efficiency and social equity, the relationship between the two treatment unfair distribution has become a problem ofpublic concern, the income gap continues to expand, the high Gini coefficient, whilefurther affect the pace of economic development, growth and undermine socialstability and a large number of factors of disharmony. Fair allocation to implement ornot has become the key issues of development and stability, the only correct treatmentallocation problems, follow the democratic rule of law and the concept of fairness andjustice, combined with China’s actual conditions, to learn the theory and theexperience of other countries’ success, to build with Chinese characteristics fair andreasonable allocation philosophy to the true realization of the various areas of the fair,to achieve a harmonious China.Concept of equitable distribution of this article from the Review of the evolutionprocess of starting to examine the concept of equitable distribution of Westerncountries and the concept of equitable distribution of the country, combined with theexploration of the theory and practice of income distribution since China’s reform andopening up, on the basis expounded the connotation of equitable distribution andgenerateprominent exist for this stage of the inequitable distribution of income fromthe four aspects to achieve equitable distribution of countermeasures.That, first through fiscal Constituent financial rights of the government toprotect and limit follows the premise of the concept of fair distribution of the tax lawreform. Second, by increasing the transparency of the tax law to improve the relevanttax legislation to establish the concept of equitable distribution of the tax law reformsafeguards. Again, the implementation of the various policies and measures to changethe distribution of national income, the proportion of residents’ income and narrowthe income gap, fundamental reform of the tax law for the establishment of theconcept of equitable distribution. Finally, to speed up the development of thirdallocation of preferential tax policies, and a third distribution pattern, to make up forthe lack of primary distribution and secondary distribution by third distribution,promote social equity and development process to establish the concept of equitabledistribution of the tax law the success of the reform conditions.A range of issues that arise under the current tax law system, and the reason isthat the Finance and Revenue Legal the lag and unsound To eradicate such as this social problem, not only to consider the development of the economic and socialchanges, it is important that as much as possible work out the most perfect system oftax law, and increase its flexibility to adapt to the ever changing social and economiclife. Therefore, the establishment of the concept of equitable distribution, safeguardsocial fairness backdrop, the pace of reform of the tax law will get closer and stability,and continue forward.