On The Perfection Of The Personal Income Tax Law From The Perspective Of Tax Fairness Principle

Fairness is one of the sort criteria to measure the degree of social civilization. The principle of tax fairness is the expression of "fairness" which is reflected in the value of the tax law. The personal income tax contributed to adjust the gap between rich and poor and realize the tax neutrality by direct taxation expense deduction and excess progressive of tax rate. However, from the perspective of tax fairness, China’s current personal income tax law remains inadequate. This paper is based on principle of tax fairness to make recommendations to perfect China’s personal income tax law so that China’s personal income tax law can promote equitable social distribution and narrow the income gap.The article research methods mainly include:literature research method, historical analysis and Chinese and foreign comparative analysis method. In this paper, the main structure is divided into four chapters:The first chapter introduced the basic principle of tax fairness theory from the perspective of tax fairness in order to provide a theoretical basis for giving some advices to China’s personal income tax law in detail later.The second chapter detailed the history of the China’s personal income tax law, compared the generation of China’s personal tax law with the changes of China’s own past personal income tax law, expounded the flaws of China’s current personal income tax law from the perspective of the principle of fairness.The third chapter made a comparative analysis of the characteristics of personal income tax law in foreign tax model with the tax system, expense deduction, tax rate level and tax collection and administration system so that indentify the gaps between the China’s personal income tax law and the foreign personal income tax law.In the end, based on the summary of the flaws of China’s personal income tax law and the references of the successful experience of foreign countries in the development of personal income tax law, this paper presented some suggestions to perfect China’s personal income tax law from the perspective of expense deduction, tax rate level and tax collection and administration system. This paper put forward in terms of personal income tax system of expense deduction standard and CPI linkage. In the aspect of tax collection and administration system to establish the personal income tax rebates by legislation, when a taxpayer with an accident to had a bad effect on his economy his tax paid can be refunded in whole or in part.