The Essential Justice Of The Tax:the Choice Of The Unit Of Personal Income Tax On The Background Of Family Pension

Equality principle in the tax law originates with substantial Equality principle. John Bordley Rawls thought,"the human society is a system of mutual cooperation, that everyone must benefit from it, if those in social cooperation benefit more from it because of their born or high status, and some benefit less because of their born or low status. Then a sound and lasting social basic system must contain a compensatory arrangement". Based on the above reasons, rawls in his "(A Theory of Justice (1971))" said the "opportunity fairness and difference principle" This principle requires that all people should have equal opportunity, namely social occupation, position, should open to all, but at the same time he said it also need difference principle to adjust the social and economic inequality. Rawls discussed difference principle, and the suitable conditions of it. The difference principle embodies the essence of the equality. And it also provides a theoretical basis for the modern economic legislation.The tax law as a department law in the economic legal system, it pursuits of fairness is the difference principle. The earliest people who putted forward of tax equality can be dated back to the famous British economist and philosopher Adam Smith, he offered that, every citizen shall, in accordance with the respective strength ratio, to pay taxes, to obtain the proportion of income with the protect of the country, and that is what is tax equality. By Wagner alternations, and he joined the notion of social policy,"the tax fair principle" was formed. American economist Richard Abel Musgrave distributed it into level equality and vertical equality. Level equality refers to that, the same tax burden, the same tax should be paid, vertical fairness is refers to,the different burden of tax, the different tax should be paid. Visible, the core of the tax equality is the taxpayer’s tax burden should be applicable tax capacity.The Choice of the Unit of Personal Income has been the hot topic of scholars. From the perspective of the tax equality, the current tax unit for personal income does not reflect the consistent of taxpayer’s burden and tax capacity.Current income tax is calculated per capita consumer spending for the standard, and, in fact, taxpayers is not only to bear their own consumer spending, and generally need to take family members. In our country, the families bear more social responsibility, especially in the area of pension. Therefore, I think that to make household spending in our tax is more reasonable. At the same time, in the outside investigation,we found that the United States which choices of the family tax unit and the most European countries which choice of the personal tax unit, they all have a perfect social security system. This time,our country are in the period of aging on the elderly and the social security system is not sound, and the family is the main body of pension liability. Therefore, the author believes that in the current situation, the family as the unit of individual income tax is more conform to the tax equality principle.For this problem, this paper is divided into six parts to discuss.Introduction, it tells the story of this article, its research background and main research methods and ideas.The first part, it discusses the tax equality principle. Begins with the formal justice of the law,to explain the equality principle of the tax law.The second part, it explains the tax unit for personal income tax system in our country, and explains whether it conforms to the tax equality principle.The third part, it discusses the family pension expenditure inevitability in the rate of deduction of taxpayers.The fourth part, it carrys on the outside of the individual income tax units. Make examples of the United States, European countries. And to study the income tax system combined with pension security system.The fifth part, the author puts forward the viewpoint of this article, the author thinks that in the current under the background of that,the family has major pension liability, we should make the family pension expenditure into the scope of the personal income tax deduction.This is also the requirement of changing the tax unit. But considering the current administration level of the tax, and the difficult of the determination of the family number, the author suggests that the two units can be together, and leaving taxpayers to choice.