Research On China's Tax Reform From The Perspective Of Intergenerational Equity

Since 1994,the implementation of tax reform lasting for more than 20 years in China,the tax system reform unceasingly,adjustments on the individual income tax,tax reform in BT replaced with VAT comprehensively implement,The continuous improvement of the real estate tax system,Are developing in the direction of the tax fair.The 18 th CPC National Congress report: "accelerate the reform of the taxation system,contribute to structural optimization,social fair tax system";the coordinated plan for deepening the reform of the fiscal and tax systems puts forward “Deepen the reform of the tax system and stable macro tax burden,establish a relatively complete system of tax system for the scientific development,social justice market;Give full play to the function of tax revenue,adjusting distribution,promoting structure optimization.” The 4th plenary session of 18 th CPC Central Committee closely around the theme of “ ruling the country by law “ and the state law should meet the the requirements of fairness and justice,tax fairness is one of the most important principles in the reform of tax system.Therefore,it has positive theoretical and practical significance to study the tax reform from the intergenerational equity perspective of tax system reform in China.In the study of intergenerational equity,it is not fair to take into account the fairness of the contemporary people,and neglect the interests of the next generation or the future generations.In this article,I uses the method of literature research to sort out the current situation of tax intergenerational equity;Then,analyzes the possible paths to realize the intergenerational equity;Further,broadening the research perspective,i focus on the methods of fairness in the process of solving the problems such as the distribution of benefits,opportunities sharing,obligations undertaking and other issues when people settle the problems of economic,resources,ecology.Finally,after analyzing the tax income of 1978-2014 in China,i analyze the fairness of the tax burden among generations,and propose the way to realize the tax intergenerational equity above:Firstly,deepen the resources of the tax reform.1)Reforms the resource tax gradually.Perfect resources tax system from three aspects,the comprehensive promotion of resource tax in accordance with the tax prices,raise the resource tax appropriately and expand the scope of resource tax levy.2)Began to levy the Environmental protection tax.The environmental protection tax rate follows the policy of setting a properly low and steady growth tax,expanding the scope of taxation,and sets to share tax.3)Improve the relevant supporting measures in the tax system.Gradually deep the reform of resource tax from two aspects : increase the tax incentives and the establish the system of resource exhaustion subsidiesSecondly,improve the collection system of property tax.1)The property tax integrate into real estate tax soon.Simplify the tax system,improve tax efficiency and avoid duplication of tax,to realize the sharing of the tax burden among the individuals in the inter generational property.2)Adjust land appreciation tax rate.Appropriate to reduce the marginal tax rate of increment tax on land value,As the higher tax rate is not conducive to the flow of land resources.Raise the top tax rate to 45 per cent so that reduces the obstructions of income tax collection.3)Changing the tax basis of the land occupation tax.Through land evaluation institution to appraisal the value of cultivated land and Subsequent tax should be collected with differential tariff.4)Travel tax reform.we should extend different treatment to drivers according to the different vehicle exhaust emissions and levy different tax rates on the vehicles used of diesel and gasoline,besides the tail gas emissions are linked to the extent of environmental pollution.5)Add new property taxes.Perfect the property tax levy system base by gradually raising the share of property taxation and add The estate tax,capital gains tax to the current property tax.From the perspective of intergenerational equity,the author explores the reform of our country’s tax system,mainly from two aspects: natural resources sharing from generational and social wealth distribution.The paper puts forward the way to improve our tax system and realize the fair development of the tax system in the main,and hope the related policy recommendations have a certain reference value.