System Option For Tax Fairness Under The Harmonious Society

Fairness is an eternal dream that men have ever chased for. The paper analyzes the history development of fairness meaning and believes that the equity of socialism market economy has abundant meaning. The equity of socialism market economy not only contains formality equality, but also substantial fair.Fairness is the basic principle of taxation.The paper has done a broader explanation of taxation fairness which perceives its meaning at three different levels. They are the substantial taxation fairness, taxation fairness for all people in the same society, taxation fairness between different generations. Only all of the three levels of taxation fairness be achieved we can say it is exact taxation fairness.In order to improve the substantial taxation fairness, the government should be reformed to make sure that the taxtion power of government would not be abused while the system of protection of taxpayer's right should be established. In order to attain the taxation fairness for all people in the same society, the related system should be reformed to improve the economy fairness in tax and the social fairness in tax. In order to achieve the taxation fairness between different generations, the tax system should be benefit to the environment and the inheritance tax should be levied.Studying the developing trend of the taxation system and the taxation fairness principle of the western developed countries can provide an important reference for our country to build a good taxation fairness system. In the policy of promoting taxation fairness, multi-taxes have been used to build a better income adjusting system. In accordance with the changing social and political situations, in the 1980s, the western developed countries changed their attitude from focusing on vetical fairness to horizontal fairness. In the 1990s, they adjusted their policies of over-evaluating efficiency. In the begining of the 21st century, they generally shifted their focus a little bit to efficiency again.To make a positive analysis on our taxation fairness is the premise and base of rebuilding our taxation fairness system. The paper do some research on the history of Chines taxtion system and focus on the present taxation system. The unfairness factors of current taxation system are obvious. (1) The taxation theory in China has only rebuild after 1978 which is too short and because of the need to develop economy, the reform of taxtion system prefers to improve the tax revenue while disregard the substantial taxation fairness. We still have a long way to protect taxpayer's right. (2)In the ananysis of the taxation fairness for all people in the same society, as for the economic fairness in tax, there are also many unfair factors in present taxation system. Then,taking the social fairness in tax into account, there exist lots of unfair factors which go against the social fairness in the present individual income's taxation adjusting system.(3)From the aspect of the taxation fairness between different generations, the current tax system does not enouph to do benefit to the environment and the inheritance tax is missed.The paper attempts to reshape the taxation fairness system in China, which is the final goal and practical purpose for the study of the issue. Taxation fairness can be carried out in 3 fundamental aspects: the substantial taxation fairness, taxation fairness for all people in the same society, and taxation fairness between different generations.The paper probes into the effective methods about how to realize taxation fairness in the three aspects: (1)The path of attaining the substantial taxation fairness. In order to improve the substantial taxation fairness, we may make the following two measures: first, the government should be reformed. Secondly, it is more important to improve the taxpayer's right under current social and political situations. (2) The path of attaining the axation fairness for all people in the same society. According to the economy fairness principle in tax, the newly reformed taxation system requires a further improvement in some previsions concerning several tax categories. First, improving the value-added tax system. Secondly, improving the estate tax system. Thirdly, improving other tax categories. As to improve the social fairness in tax, there are also several tax categories should be improved. First, improving excise tax system. Secondly, improving individual income tax system. Thirdly, imposing social security tax. (3) The path of attaining the taxation fairness between different generations. First, improveing the current tax system to protect the environment. Secondly, imposing the inheritance tax.