The Application Of The Ability-To-Pay Principle Of Taxation On The Model Of The Individual Income Tax's Legislation

Individual income tax is belonging to direct tax and it's hard to shift tax responsibility to others. Taxpayers care a lot about tax exemption volume and tax rate. In history,the discuss about tax exemption volume changes is not only the symbol of the awaking of tax consciousness,but also the symbol of the backwardness of the personal income tax legislation from the legislative level. on the one hand, the society cost of discussing the tax exemption volume deeply is high, on the other hand, The frequent changes in the law bring huge cost, The loss of the stability of the law cause the problem of the application of law. To avoid the repetition of amending the law, Especially the substantive justice in order to realize the pursuit of tax law, On the basis of involving the collection of personal income tax problems, We can not only stay in realistic detail to modify laws, So we should carry out the improvement of collection methods and principles of tax law. The principle of taxation according the ability to pay is a very important theory of tax law, separating from the principle of tax fairness, the principle of equality, and it play an important role in individual income tax field, especially about the legislation. The principle of taxation according the ability to pay can be the basic principle of individual income tax field.On the one hand, The principle of taxation according the ability to pay can be used in the legislation of individual income tax, and it suppose the possibility of nation carry out the regulation of macro economy. The principle of taxation according to ability to pay separate the people who have the different ability on the tax. And the nation access the tax justice by carrying the principle. Meanwhile indexation of tax help poor people to get rid of the bad influence of inflation and make the right of constitutional guarantee of basic subsistence come true.On the other hand, the indexation of tax is one of the three ways to curb inflation. The nation have to differ the individual income tax nominal income from individual income tax real income by the principle of taxation according the ability to pay. This can not only link the real sense of tax collection and extensive money effect in the tax level, it's more important to eliminate the illusion where inflation increase the tax.In a word, the principle of taxation according the ability to pay has its own advantage in the field of tax law, especially the individual income tax law. It differ from other principles and has practice meaning. It offer the possibility of individual income tax change by the macroeconomic environment and it could also give the principle the legal status. The way to govern inflation and come to the justice of tax law and how to make the principle come true in the field of tax law is the important aim of legislation research of individual tax law...