A Research On Personal Income Tax Under The View Of Fairness

Since China's reform and opening up,China's economy has maintained a sustainable development,people's income is also constantly improve,but the income gap between residents has gradually widened.At present,China mainly through the personal income tax to adjust income distribution,but China's current personal income tax system is relatively weak in narrowing the gap between rich and poor,since 2000,China's Gini coefficient has 15 years in a row over the international warning line of 0.4,fair income distribution problem is very serious.Therefore,it must be on the personal income tax reform,improving income distribution unfair status quo.This paper will start with a fair perspective,the current situation and personal income tax,and provide policy recommendations for the improvement of personal income tax.First of all,in this article,through the query methods of related books,the concept of fairness,elaborates the principle,measurement methods,and relevant theories of justice and individual income tax for simple analysis,to lay a theoretical foundation in this paper.Secondly,this paper use data,individual income tax in China,project total income and so on,carried on the detailed analysis of the current situation of and comparing with the west is relatively mature individual income tax system,it is concluded that our current individual income tax system exists high tax rate,tax,shall be exempted from the forehead to reflect scientific problems such as unreasonable.Meanwhile,the income distribution of the analysis and deeper understanding of sources of income of Chinese residents constituted income status of all walks of life,and the personal income tax in order to regulate the reasons for the failure to discuss the role.After that,the personal income tax for the country and the status of the existing problems of income distribution,using the method of statistical analysis of the personal income tax exemption amount,the impact of tax rates,class times and mode of taxation of personal income tax burden on the analysis,obtained exemption the main impact of the tax burden low-income groups,while the tax rate on the secondary level and highincome groups and other more obvious conclusions,and use empirical analysis to predict a reasonable exemption amount and the like.Finally,some policy recommendations for the reform of the personal income tax in China would be provided according to the analysis and prediction of the results.