Study Of Individual Income Tax From The Perspective Of Fairness

Fairness and efficiency are the basic principles for tax to be followed, fairness stressed that paying tax according to the burden on taxpayers, while efficiency emphasis allocate resources effectively and maintain economic growing steadily. For a county, the choice of fairness priority or efficiency priority should according to their national circumstances. Personal income tax is an important tax, it plays an important role in regulating income distribution, narrow the gap between rich and poor, promote social stability, increase revenue. It is also known as economic regulation of the "internal stabilizer " .During the initial implementation of personal income tax, our economy is relatively backward, the state's macroeconomic policy is centered on the economic construction, so personal income tax have implemented the principle of giving priority to efficiency in a very long time, it also has boosted the rapid development of China's economy, however, with the continuous economic development, the drawbacks of giving priority to efficiency has become increasingly evident. In recent years, the trend of increasingly gap between rich and poor become seriously, current personal income tax system has been unable to meet the economic development, so in terms of the basic situation of China, should be "fair priority, taking into account efficiency ", continuously improve the personal income tax system to suit China's economic development, effectively adjust the income gap, promote social stability and development. Therefore, to create harmony and stability in the context of the social environment, form the perspective of fairness to probe the reasons for personal income tax lack of fairness and propose appropriate measures is the theme of this paper.This departure from the principle of tax fairness, Firstly, described the dialectical relationship between fairness and efficiency, lay the theoretical foundation for fairness priority. Secondly, the statistical analysis of questionnaire results provided the basis for lacks of fairness and propose appropriate measures. Thirdly, analysis the reasons that the personal income tax lack of horizontal equity and vertical equity. Finally, proposed the appropriate measures to improve China's personal income tax.