| The national individual income tax laws have been amended and refined over and over since the China’s reform and opening up. Specially, there exist tons of controversies in the tax deduction of individual income tax. The reforms were less than satisfactory in the past years, which also didn’t fits in the practice of China’s market economy. That means the reforms pay less attention to the demand that whether the broadest masses of the people could benefit from China’s reform and opening up. What’s more, there may not be sufficient scientific reasons for the theoretical basis based on which we made the policies because there may exist big difference between the economy and individual tax law on the concept of ―income‖, or ―earnings‖. To make things worse, the conceptual cognition still did not reach scientific identification concordantly in the law community and the law practitioners. As a result, the rules we made on individual income tax deduction law are unreasonable, lead to unfairness, frustrate the low-income-taxpayers’ enthusiasm. And also make it hard for the relevant laws to play important roles on balancing the wealth gap and promotion to the sustainable development. Taking the experiences on individual tax laws to reflect on the market shortage and economy development from the west and America into consideration, both on theory and practice, may do help us to refine the national socialist market economy. For instance, the layer pyramid structure of taxpayers make the high income group be the main force of taxpayers. On the basic truth that China has been through a short history and that China will be in the primary stage of socialism for a long time, we should improve the individual income tax deduction law, to make it much fairer for the low income group. More than that, combined with the Basic national conditions, we should adjust the tax pattern with category and integration, and take into account the family structure and medical cost, education cost and housing mortgage, which are so closed tied to national welfare and the people’s livelihood. Thus would help build a balanced and health tax system to play a big role in keeping social tax bearing fair and promoting the sustainable development of economy. |
