Research On The Comprehensive Taxation Of Residents' Personal Income From The Perspective Of Equity

Since the reform and opening up,with the rapid development of economy and society,the gap between the rich and the poor in China has been expanding,and the Gini coefficient remains high.To take effective measures to narrow the gap between the rich and the poor and improve the current situation of income inequality has become an urgent research topic.As an important means to adjust income distribution and narrow the gap between the rich and the poor,individual income tax has become the focus of attention of all walks of life.In August 2018,the National People's Congress passed the newly revised individual income tax law,which took a big step in the implementation of tax equity.The new personal income tax changes the traditional classified taxation mode into the mixed taxation mode combining the comprehensive and classification,increases the additional deduction expenses,adjusts the tax rate level,reduces the tax burden of the middle and low-income people,overcomes many disadvantages of the original personal income tax,and to a large extent plays a role in regulating the income distribution.However,in the implementation of tax equity,the mixed tax model has not fundamentally solved the problem of the gap between the rich and the poor,and there are still many areas to be reformed and improved.This paper takes the newly revised personal income tax law as the research object,and studies the future reform direction of personal income tax in China from the perspective of tax equity.This paper analyzes the main problems existing in the personal income tax system of our country from the aspects of tax collection mode,expense deduction standard,tax rate level setting and specific tax collection and management,and puts forward the idea of comprehensive tax collection with family as the unit.This paper consists of five chapters.The first chapter is the introduction,which introduces the background and significance of this study,combs the relevant literature at home and abroad,and explains the research ideas and methods,innovation and shortcomings of this paper.The second chapter describes the theory of tax equity,optimal tax theory and income distribution theory,as the theoretical basis of this study.The third chapter analyzes the fairness of the new personal income tax system in China.First of all,this paper introduces the process and main contents of the new personal tax reform in China.Then,taking the new personal tax reform as the starting point,using CFPS data,it selects Gini coefficient,MT index,P index and other unequal indicators,analyzes the income distribution situation before and after the new personal tax reform as a whole,and simulates the income distribution situation under the comprehensive taxation mode.Through the empirical analysis,it is found that the new personal income tax is better than the personal income tax under the classified taxation mode in the overall fair effect.Then through the simulation of the comprehensive taxation mode,we can find the future reform direction of the individual tax in China,and provide empirical support for the individual tax in China from the mixed taxation mode to the comprehensive taxation mode.In the fourth chapter,from the perspective of tax equity,from the four aspects of tax model,expense deduction,tax rate level and tax collection and management,drawing on international experience,the author analyzes the content of comprehensive tax reform of individual income of residents.The research shows that the existing comprehensive and classified taxation mode only taxes the four income related to labor,which involves a small scope,has a large planning space,and also destroys the principle of tax fairness;in terms of tax items setting,it can't cover all kinds of income by means of positive listing,which makes some income that should be taxed a fish out of the net;individual differences are not taken into account in expense deduction,regional differences,there is a "one size fits all" situation;at the tax rate level,there is a phenomenon of tax burden inversion of labor income and capital income;in the aspect of tax collection and management,there are some problems,such as the use of information technology is not perfect,the construction of personal information network needs to be strengthened,and taxpayers' tax consciousness is weak.In the fifth chapter,based on the analysis of the fourth chapter,from the perspective of fairness,the author puts forward the specific ideas of the reform of comprehensive taxation of individual income.That is to say,in the mode of Taxation,the comprehensive taxation of the family should be the direction of future reform;the cost deduction should take the family as the unit to adopt the indexation deduction standard;in the level of tax rate,the level of tax rate should be reduced,the range of tax rate should be expanded,and the marginal tax rate should be reduced;in the aspect of tax collection and management,the informatization means should be improved,and the electronic archives of taxpayers should be established.At the end of the paper,it summarizes the overall ideas and viewpoints of the article,and points out that this paper needs to be improved.