Tax Law And Its Improvement From Marxist Equity View

With the continuous development of Socialist cause, the social status and problems to be solved in our country are also changing. Income distribution problems such as the widening gap between rich and poor are becoming hot issues. Income distribution has become not only an economic issue, but social and legal issue. Therefore, it calls for a multi-disciplinary research. Relating to the situation of our country, we should use Marxist equity view as a guide to improve our distribution fairness by improving income tax and property tax, which is of great importance.This paper tries to clarify the development of the concept, content and essence of Marxist equity view. Equity is a kind of ideology and abstraction of legal power and mores. As a result of individual and environmental differences, absolute fairness doesn’t exist. The central government dedicates to achieving the goal of equity, whilst Marxist equity view gets the characteristics of the times and has clinical significance.The role of tax in most countries in the world takes effect by the means of income tax and property tax. Specific to China, it refers to individual income tax, enterprise income tax and housing property tax. This paper tries to maintain fair in our country by giving suggestions about improving those three taxes.