Research On The Deduction Of Personal Income Tax From The Perspective Of Fairness

The deduction of individual income tax is the key component of the individual income tax law.Since China began to collect individual income tax in 1980,our government has adopted the classified income tax system and the unified deduction mode.And the reforms mainly focus on increasing the exemption amount of the salary income.The current individual income tax law was adjusted in September 2011,with a tax exemption of 3,500 yuan per month.At the beginning of the tax,the function of individual income tax law focused on raising taxes,safeguarding China’s fiscal revenue,but with the development of our country’s economy,the expansion of social gap between the rich and the poor,current expense deduction of individual income tax law has seriously restricted the function of individual income tax law in promoting social fairness.This is mainly reflected in:firstly,the current individual income tax law of our country divides the income of residents into 11 categories,and each category is deducted according to the provisions applicable to different deduction standards,resulting in a reduction in the rationality and fairness of expenses deduction.Secondly,in the current individual income tax law,the deduction of expenses is simple,and the deduction of expenses for education,medical care and maintenance of the elderly cannot reflect the different situation of taxpayers,which is contrary to the principle of tax fairness.Thirdly,the deduction of expenses in the current individual income tax law does not take into account the family factors,violating the principle of quantity and affordability,hindering social justice.Fourthly,the standard of current individual income tax expense deduction is rigid,which affect the function of tax law to adjust income distribution gap,leading to the unfair tax burden.In this dissertation,I analyze the problems existing in the current individual income tax expense deduction,explore and draw lessons from foreign legislative experiences in individual income tax expense deduction,offer a way of thought for the legislative reform of individual income tax expense deduction in China,so as to adjust the income gap of residents,and realize fair distribution,which is based on fairness and the comprehensive classification tax mode.The dissertation is divided into the following five parts:the first part is introduction,introducing the research background,the significance of this dissertation,the current situation of domestic and foreign research and literature review,research contents and methods;The second part is the theory of individual income tax expense deduction.In this part,the deduction of individual income tax expense is summarized,and the theoretical basis of individual income tax expense deduction is analyzed.In the third part,I discuss the historical development and existing problems about the individual income tax expense deduction in our country;The fourth part is the introduction of foreign individual income tax expense deduction.The fifth part is the legal suggestions to improve expense deduction of the individual income tax system.