The Improvement Of Individual Income Tax Law Under The Ability To Pay Principle In China

The personal income tax is the main means of adjusting income distribution,and it is also an important issue which is closely related to people's lives.However,the personal income tax law which is performed in China is still need to be considered and discussed from the perspective of the ability to pay principle,because it puts too much emphasis on the formal justice of tax and ignores family economic burden.For the lack of legal basis of rights protection,the taxpayer is unable to be properly regulated,and the tax law system gradually shows hysteresis and is still difficult to achieve the desired effect in the meet of intrinsic requirements of the ability to pay principle.With the meeting of the National People's Congress and the Chinese Political Consultative Conference in 2017,the reform of the individual income tax has become the hot topic and the call for reform is becoming more severe.Starting with the view of the ability to pay principle,this thesis tries to analysis the inner link between the ability to pay principle and the individual income tax law.And based on their relationship,concrete measures are put forward to perfect the individual income tax law to to provide theoretical guidance for the tax law system reform in China.This paper is divided into five parts.The first part is an introduction,which briefly introduces the background and significance of improving the individual income tax law of our country,this part also show us the present research situation and the research methods at home and abroad.So we can have a basic understanding of the perfection of our country's tax law from macroscopic view.The second part is the legal analysis of the ability to pay principle.The third part is the basic introduction of the personal income tax,including the development of personal income tax law,the current development situation and the existing problems.The fourth part makes a comparative analysis of the differences in the principle of individual income tax,which is used for the research of the personal income tax in the United States,Japan and Germany.In the fifth part,the author puts forward some suggestions on how to perfect the system of the personal income tax under the ability to pay principle.In view of the problems raised in the third part,it is suggested that the individual income tax law should be improved from six aspects.