On The Weakening Of Constitutional Principle Of Equality In The Individual Income Tax Law And Its Correction

If subjects of legal relationship are equally treated or not, is one of thestandards of if law meets Justice or not. Equality is a high abstraction ofUnequality at specific angle, equality agrees to rational difference. The principle ofequality is a basic principle of Chinese Constitution, the right of equality is a basicright of chinese citizens. Equality principle includes equality of law enforcement andlegislation. Ability-to-pay Principle is the constitutional principle of equalityembodied in Income Tax Law, which requires the tax level based on the taxpayer’ssubjective and objective affordability. Classified taxation model of Chinese IndividualIncome Tax Law violates Ability-to-Pay Principle, so that under the samecircumstances different tax burden falls on taxpayers, but under differentcircumstances, the tax burden has not been reasonably treated differently. Theweakening of the principle of equality is mainly reflected in the classified incometaxation model, individual is defined as taxation unit and the deduction standard ofone size fits all, etc. This weakening can be corrected through the implementationof income tax reform including the following items:1. Reform the existing classifiedtaxation model, establish the classified and consolidated income taxation model.2.Change taxation unit from individual to family.3. Implement the deductionstandard, which adapts to objective and subjective affordability of taxpayers.