Study On The Reform Of Personal Income Tax System In Prospect Of Fairness

Establishing scientific, reasonable and fair assignment system of society income according to national condition is not only an essential concept of setting up socialist market system but implementing and realizing scientific development view and harmonious society. In the field of income assignment, personal income tax, as a tool in adjusting assignment of society fortune and personal income disparity, always attracts great attention. Thus, perfecting personal income tax system has become an important constituent of reform of income assignment system. Nowadays, central party committee set the goal of income assignment reform with the thought of constructing socialist harmonious society and paying attention to fairness. The goal is to adjust the high class, expand the middle class and raise the low class.With this guideline, based on the theory of tax fairness in economics and related overseas experience, this essay arouse some objective methods on how to improve personal income tax system by analyzing present situations and the causes of unfairness. Those are designing personal income tax reasonably, supervising the process more efficiently and bettering social environment of tax, then solve the problems on tax fairness and efficiency.