Legal Redress Research On Reverse Regulating Income Distribution Of Individual Income Tax

With thirty years of the reform and opening up, China’s society has seen a hugechange. However, a series problem arises with the economic development, such asunfair distribution of social income and the serious polarization between the wealthand poor. That is because the current economy is in a transition stage, the socialistmarket system and social income distribution are still under the forming process. Andonce the social economy has changed, it will be easier to modify the social wealthpattern. At the same time, the relatively backward economy system, laws andregulations cannot be with the specification of the problems arising in the process ofthe economic system of alternation. Thus, it widens the gap of individual incomeand imbalances the social wealth pattern.The tax has the most extensive impact on the income and distribution in all thepatterns of income distribution. As well the tax has a maximum range towards thesociety. Comparing to the administrative means, economic regulation and legalregulation, tax law is bound to become the main system to regulate the wealthdistribution based on its stability and mandatory feature. While Individual Income taxLaw as the last link of the income distribution, it is the most conductive way to adjustthe income distribution. Therefore, the thesis starts from the research of IndividualIncome tax Law of People’s Republic of China and come up with some suggestions toperfect the income distribution function of the Individual Income tax Law of China.With the analysis on the status quo of regulation on Individual Income tax and thereason of reverse regulation, the thesis is trying to correct the reverse regulation onIndividual Income tax Laws and ultimately achieve a balanced pattern of socialwealth in order to alleviate the social contradiction and promote the harmoniousdevelopment of the economy.Specifically, the thesis is divided into the following six parts:The first part introduces the purpose of this thesis, the current research status athome and abroad, the theoretical and practical significance, research methods, and research innovation.The second part describes the basic theory of Individual Income tax distribution,including the theory of tax regulation on income distribution, tax laws and regulationson income distribution, and the Individual Income tax Law regulating income taxregulation.The third part firstly describes the status quo of China’s Individual Income tax toregulate income distribution, and thus to illustrate the phenomenon of the reverseregulation in Individual Income tax. Then the reason for this phenomenon is dividedinto overall concept and the specific type system.The fourth part explains the theoretical and practical basis of positive regulationon Individual Income tax. Firstly, starting from the ought of Individual Income taxregulating income distribution to guide the fair tax theory. And the thesis will obtain astandard of Individual Income tax by comparison with the different fairness tax theory.Secondly, the thesis describes the reality of the reverse regulation on IndividualIncome tax in China from economic, political, moral and legal aspects.The fifth part provides the path of overcoming the reverse regulation onIndividual Income tax based on the above analysis. Also this part proposes thepositive regulation on Individual Income tax and detailed suggestions from fouraspects: the function orientation, power (right) distribution, tax pattern and taxcollection.The sixth part is the conclusion.