On The Object Of Individual Income Tax From The Principle Of Tax Fairness

With the development of China's economy and the improvement of people's living standards,individual income tax has attracted more and more attention as a tax that directly regulates the income distribution of citizens and affects the quality of life of citizens.The Personal Income Tax Law,as a legal norm formulated by the state to adjust the relationship between the state and the individual's rights and obligations arising from the collection and payment of personal income tax,has gradually become a major concern of national jurists and even the entire legal profession.The main body of this article is divided into five parts:The first part is an introduction.This paper mainly introduces the background knowledge,research significance,research methods and main innovations of the article.The second part analyzes the principle of tax equity and its impact on China's personal income tax law.Firstly,it expounds the basic theory of the basic principle of tax equity principle,and points out that the principle of tax fairness is that the state's tax collection should adapt the tax burden of each nationa l to its affordability and achieve The balance of tax burden levels between taxpayers.Then introduce the principle of tax equity including horizontal equity and vertical equity.Horizontal fairness refers to treating the same person in the same way and ve rtical fairness treat people in different ways.The horizontal principle and the vertical principle have different emphasis.The essence of the tax fair principle is to realize the unity of the horizontal principle and the vertical principle,and realize the unity of efficiency and fairness.Finally,it points out the relationship between the fairness concept and the personal income tax law,and expounds the important role of equity in the personal income tax.In the third part,the author summarizes the viewpoints of source,net value-added and consumer expenditures on the object of personal income tax.According to the positioning of China's personal income tax function,we can learn from the experience of other countries and explore the improvement of China's personal income tax system.The fourth part analyzes the scope of taxation stipulated by the Individual Income Tax Law of the United States,Japan and Singapore.The provisions on taxation objects in national tax laws were compared and summarized.Finally,from the aspects of wages and salaries,income from production and management,and income from labor remuneration,the research on taxation objects in China is carried out.The fifth part puts forward some suggestions for the main problems and defects of the personal income tax object in China.Drawing on the practice of individual income tax legislation in major countries,aiming at the problems and deficiencies in the definition of taxation objects in China's current tax law,the improvement of taxation objects in China should be based on the theory of net value-added,and the object of taxation should be defined by a combination of definition and classification enumeration.