| Since the implementation of individual tax declaration system in our country,it helps to play the income adjustment function that personal income tax owned originally and plays a role in improving the management and collection level of personal income tax.As a kind of personal income tax collection system,individual tax declaration system is an important content of the procedural law in Chinese tax system,which plays a vital role in improving the tax environment,raising the tax consciousness of taxpayers,regulating the distribution of income and realizing the fairness of taxation.However,there are a series of problems in the declaration of personal income tax under the current system,such as insufficient of the declaration number and quality,unfairness of taxation,enormous gap between the rich and the poor and so on.What did the Finance Minister Jiwei Lou say in the “China Development Forum 2016” was that the reform plan of the personal income tax system has been formulated and subject to the approval of the State Council.In the era of personal income tax reform,it is still in the stage of research and exploration about the legal provisions and system construction of the current declaration of personal income tax.Starting from the realization of tax fairness and safeguarding the legitimate rights and interests of taxpayers,elaborating the relevant concepts of tax declaration,combining with the connotation of the principle of tax fairness and its interrelationship with individual tax declaration system,the authors explores the reasons on the basis of analyzing the compatibility between the principle and this system,and puts forward corresponding suggestions to solve the above dilemma,realize the fairness of tax burden and narrow the gap between the rich and the poor by drawing lessons from the successful experience of tax declaration system in the United States,Japan and France.Besides introduction and conclusion,this paper is divided into four parts:The first part is about defining the concepts of individual tax declaration system.In this part,the author elaborates the concept and nature of tax declaration,the constituent elements of individual tax declaration system and its legislative evolution and theoretical basis.The second part is about the interrelationship between the principle of tax fairness and individual tax declaration system.In this part,on the basis of elaborating the evolution and the connotation of the principle of tax fairness,the author introduces the measurement standard of this principle,and then analyzes the interaction between this principle and individual tax declaration system.The third part is about the analysis of compatibility between the current individual tax declaration system and the principle of tax fairness.In this part,after analyzing what the individual tax declaration system fit for the principle of tax fairness and pointing out what against,the author sums up the reasons which lead to unfitness and analyzes what can we learn from and the difficulties may exist in the process of learning from by combining the successful experience that the United States,Japan and France use to solve the similar problem with China`s reality.The fourth part is about the perfection suggestions of individual tax declaration system under the principle of tax fairness.In this part,by combining with China`s reality,drawing lessons from those successful experiences and aiming at those dilemmas which elaborated in the third part,the author respectively puts forward corresponding perfection suggestions.The core and writing focus of the full text is the fourth part. |
