Study On The Reform Of Individual Income Tax System In The Perspective Of Fairness

China has experienced the reformation of individual income tax system for 36 years and our personal income tax system has been developed quickly and sophisticatedly,which makes the public look forward to a high-grade improvement on tax reform,fairness.Because of the uniqueness of individual income tax,it not only has the function of collecting fiscal revenue,but also can regulate the phenomenon of uneven distribution of social wealth.Nevertheless,because of the small proportion of income tax in total fiscal revenue,the unreasonable design of the income tax system in China and the incomplete tax collection and administration.there is the failure in readjustment of income distribution.and the phenomenon that working-class has heavy tax burden.Nowadays,China is in the midst of replacing the business tax with a value-added tax,which is aim at reducing the tax burden on business,will also cause the decline of indirect tax in our country and poses challenges to China's fiscal revenue to maintain.However,this year is the best time for the personal income tax reform,on the one hand,it will maintain our country's fiscal revenue.On the other hand,it can improve the proportion of individual income tax in total fiscal revenue.To counter the problem of unfair tax system,it is required that the reformation should improve the structure of the rate of progressive tax,and associate with the improvement of classification combined with comprehensive income tax collection mode.Against the income adjustment deficiency,it is required that establishing a perfect system of tax collection and administration should be identified as the basis of tax reform.And tax reform will eventually reach the goals the realization of the family joint declaration.This stage of reform should be performed step by step,in order to gradually realize the ability of the individual income tax in promoting social justice.The following content of this paper makes a general description of the framework.The first part is the introduction.The introduction part of this article analyzes the social and economic background,which this article is base on.Secondly,there are domestic and foreign tax equity theory and the content of the personal income tax system design.The second part is to introduce the theory of tax fairness and personal income tax.First of all,it starts from the function of personal income tax,which explains tax not only have the function of raising revenue,but also be can used as a tool of the government macroeconomic regulation and control.Secondly,the content of the optimal tax theory is being expounded.Finally,this chapter introduces the basis of tax fairness theory.The third part is to summarize the process of income tax system reform and to analyze the fairness of this system in China.This chapter attempts to untangle three main direction of personal income tax reform in China,providing guidance for the current income tax reform.Introduced the current tax system in our country,this chapter briefly analyzes the fairness of tax system and tax allocation.It is been summarized that macroscopic tax burden is light,tax system is designed unfairly,the ability of income distribution adjustment is insuffieient,and so forth.The fourth part provides the personal income tax reform international practice in the perspective of fairness.The trend of international tax reform can be roughly described as"brief tax system,wide tax base,low tax rate".This trend is combined with different countries and has produced four distinct individual income tax system.This chapter is to evaluate the advantage of three kinds of tax system,and provides thoughts for our country's tax reform.The fifth part clarifies the direction and policy recommendations of personal income tax reform in China.This chapter mainly puts forward policy suggestions and direction of the income tax reform in the view of fairness.Increasing the proportion of income tax in total fiscal revenue is crucial.In order to achieving this goal,thorough reform of the tax system is being required.And the reformation is limited by the ability of tax collection and administration,which makes tax reform be gradual.The way is to establish and complete our country's tax collection and management system as well as to optimize of tax system for fairness.The last part conclusion summarizes related results.