Research Of Perfecting Our Country’s Personal Income Tax System From The Perspective Of Fairness

In recent years, at the same time of rapid economic development in our country residents income distribution gap is widening, seriously hindered our country’s social harmony and the healthy development of the economic. In the field of income distribution, personal income tax as a powerful tool for the government to adjust income distribution, has been paying close attention to by the people. Individual income tax in our country from 1980 to now, only a short span of 30 years, compared with foreign development history of the individual income tax of more than 200 years, the introduction of a shorter time, to better adapt to the development of contemporary society, the tax system should be gradually revised and perfected. Individual income tax in the current social and economic conditions how to play a role, where the reform direction, how to adjust its tax system to better narrow the gap between rich and poor, to become the current related departments need to be solved in theory and practice of major issues, also is the main problem in this paper.The government generally by adjusting the tax system to strengthen the functions of the individual income tax to adjust income distribution. Through the change of the tax system structure, to improve the function of adjusting income distribution; Through the strengthening of personal income tax collection and administration, to enhance its effect in adjusting income distribution. Our current individual income tax in taxation pattern, the expense deduction, tax rate structure, tax breaks, or levy management, to the fair tax burden is far target, play the role of the fair distribution of income had a negative effect. To cope with the current economic situation, the need to modify and improve the personal income tax system, the function of adjusting income distribution gap is more effective and promote the realization of social justice.In this paper, under the background of building a harmonious socialist society, based on the social and economic development in China and the reality of the tax system, combined with the fact that the widening income gap in China, through to the individual income tax in the two aspects of organizing fiscal revenue and adjusting income distribution effect of analysis, reveals the lack of fair effect and explore the causes, and on the basis of using the experience of foreign relevant tax reform put forward some concrete ideas, to further improve the system of individual income tax.