A Comparative Analysis Of Sino - US Personal Income Tax From The Perspective Of Fairness

The personal income tax was started in1913, Has been to "broaden the tax base, lower tax rates, simplify tax system" for the direction of tax reform. Now has been acknowledged to be the most perfect collection system, to give full expression to the tax fair principle and regulation of the social function of income redistribution, narrowing the gap between the rich and the poor. In recent years, the reform of personal income tax in our country, especially in September2011, after the exemption from2000yuan to2000yuan, can narrow the gap between rich and poor has once again become the national people’s hot topic, how to use the individual income tax to adjust income distribution, narrowing the gap between rich and poor has become the main points of the reform. So, drawing lessons from the advanced experience of America’s personal income tax system, the reform of the personal income tax is of great significance to our country.This article is divided into five parts, under the fair perspective based on the personal income tax system of China and the United States contrast, analysis of the problems existing in the individual income tax system in China and puts forward the solution. The first part of the relevant literature review at home and abroad, this paper expounds the research significance, methods and routes, etc; The second part introduces the related concepts of individual income tax; The third part from the view of fair tax system mode, expense deduction standard, the tax rate structure, individual class tax system and family class tax system and tax credits to the five aspects the current system of individual income tax of China and the United States a comparative analysis. The fourth part according to the above comparison points out the existing in the personal income tax system in our country tax types, tax design, expense deduction standard; The fifth part put forward a solution of tax as a family unit.