Research On The Control Of Constitutionality Of Individual Income Tax

Personal income tax is an important tool for regulating income distribution,realizing citizens' right to life,property rights,and equal rights.It is an important part of China's Constitution to ensure the protection of civil rights.Therefore,the collection of personal income tax can only come from the consent of citizens and can only be used.To protect the interests of citizens.For a long time,the research on personal income tax in China has been concentrated in the field of economics and economic law,and the research on individual income tax from the constitutional and constitutional level is not enough.The levy of personal income tax is essentially the process of transforming private property of citizens into state property,and has the risk of infringing on the basic rights of citizens.It involves various aspects such as the right to life of citizens,property rights,equal rights,etc.In order to effectively protect the basic rights of citizens and ensure that the core values of the constitution are implemented in the personal income tax field,it is also necessary to use the constitutional principles to regulate personal income tax from the perspective of ensuring citizen rights.From the perspective of the statutory principle of taxation,if the law does not stipulate,then the government has no right to levy taxes,and citizens also have no tax obligation.Therefore,individual income tax should strictly operate within the framework of the law.This will not only prevent the government from wilfully interfering with citizens'private property.,and it is conducive to ensuring the stability and predictability of the social economy at the tax law level.From the perspective of the principle of quantitative taxation,in order to effectively protect citizens' basic rights such as the rights to subsistence,property rights,and equality,the state should determine the amount of tax payable according to the affordability of taxpayers.At present,China's personal income tax mainly has the following problems:the confusion of legislative power division,the non-conformity of the collection model with the taxation principle of quantity and energy,and the low efficiency of collection and management.From the specific systems of individual income tax constitutional control in different countries and regions,it can be found whether the French Constitutional Committee system,Singapore's family taxation system,the UK's tax collection and management system,or the comprehensive income tax model adopted in Taiwan's regions.It has certain reference value for our country.By learning from these experiences,we can improve the constitutional control system of individual income tax in our country,and try to construct a system of personal income tax levy that is more in line with the constitutional and constitutional spirit.Specifically,There are three main countermeasures for constitutional control of personal income tax in our country.:Countermeasures:standardize the individual income tax legislation;optimize the personal income tax collection mode;improve the personal income tax collection and management system.