Form Fairness And Essence Fairness Of Classification On Taxable Income To Determine Tax Rate

Individual income tax is one of main categories of taxes in our country.It has brought a positive role in decreasing excessive income disparity,adjusting the relations between the individual and the government,distribution of personal income,balancing a personal increasing income.Tax fairness is one of important tax law principles of tax system,which requires that country collects tax should make every taxpayer have ability to bear individual income tax and make a horizontal balance for different taxpayers.Tax revenue fairness includes tax revenue form fairness and tax revenue essential fairness. The tax revenue form fairness is an abstract legal personality from the sense of equal treatment of all individuals,regardless of individual's economic burden differences,the different family burden,the burden of production and living differences,and the costs to obtain taxable income.Use the same tax laws to all the taxpayers.And make no difference between the tax treatment and tax system approach in the same implementation.While the tax revenue essential fairness refers to the formulation and implementation process,not only the legal personality of the equal treatment of taxpayers, but also to distinguish the various discrepancies in the ability of taxpayers,the taxpayer's individual situation and the financial burden of the differences taxable income,and the differences of taxpayer to obtain the cost,differences in the nature of income,regional differences from the abstract sense,.Taxpayers of the different conditions can pay different individual income and use reasonable different treatment.Form fairness is tied to realize abstract equality of personality and individual liberty,regarding person as a completely identical ration man,but ignoring the environment and all characteristics of people to give them the same legal protection.Therefore,it is easy to cause unfairness. Individual Income Tax Law is vitally interrelated categories of taxes of referring to the life of taxpayers closely.Therefore it should embody tax revenue fairness more,arguing strongly on impartial basis of form fairness to reach ultimate essence fairness,realize the unification of form fairness and essence fairness.Although The Law on Personal Income Tax has been revised four times since 1980, it always confirms the tax rate based on the income-tax classification.The current income-tax classification confirming the tax rate meets a tax revenue form fairness, which shows as following:income tax enacted by law;taxpayers apply to the same Law and their legal status is equal;all taxpayers generally assess the tax.All taxpayers assess the tax equally;it levies the same tax upon the same income;the ones offending the law will be investigated.However,beneath the mask of tax revenue form fairness, income-tax classification confirming the tax rate has many essential unfair indeed.Such as the difference of the alibility of taxpayers can't be objectively reflected,and the highest tax rate for hardworking people more than doubled,the tax rate is not the same although the hard work is the same,it doesn't make fine distinctions of different burdens on taxpayers and the cost difference to gain various of taxes,it also doesn't make a difference between the purpose of the income from different taxpayers.The income-tax classification confirming the tax rate lacking of tax revenue essence fairness will lead to many unfavorable consequences,for example,it will polarize the rich and the poor terribly;people will doubt the justification of the Law;it will influence the stability of social politics and the stable economy development;it will also leads people to pursue the income without hard work and people will take kinds of measures to evade and avoid taxes.It is not good for the protection of the rights of taxpayers;it will also arise confrontation between the rich and the poor stem lots of illegal and criminal phenomenon,and affects family unity and social sustainable development.Under new historical conditions,we should readjust the system of the income-tax classification confirming the tax rate.We should adopt integrated tax method.This method is to make all the sources of income during a certain period together and form them together as earned total amount,then deduct all the cost deduction,tax deduction and low-income allowance,and then take the rest as earned income to levy the tax based on suitable tax rate.I must emphasize that tax fair is integration of the form fair and the essential fair. The integration is varietal developing and also has a certain limitation.We pursue the tax essential fair but not the equalitarianism at all.It should carry out the principle of distribution according to work as the constitution shows,working more and getting more.