On The Deviation And Correction Of The Value Orientation Of The Individual Income Tax Law

Value orientation is a dynamic philosophical category with obvious practical character,which is internalized into the core part of individual personality to form a mechanism of self-directed and behavioral regulation.The value orientation of the tax law is a value criterion and value orientation that the tax law should follow and pursue in the formulation and application,and has a directional function.The value orientation of the tax law means that the tax law should encourage labor,innovation,honesty,goodness and other values in the formulation and application,and implement the guidance and adjustment of the taxpayer's behavior by specific system design.The design of the tax law system is based on the value orientation of the tax law,and the value orientation of the tax law is based on encouragement.In the specific tax system,the "encourage" behavior guiding mechanism is embedded,so that the tax system not only points to the income of taxpayers,but also points to the individual behavior of residents,and transforms the one-way,passive and brittle management relationship into interactive and malleable.The relationship between the tax authorities and the taxpayers is expanded.In addition,it highlights the main status of taxpayers,enhances the awareness of taxpayers,enhances the enthusiasm of individual labor production and technological innovation,and guides individuals to act in a moral direction,such as honesty and goodness,and realize the transformation of state governance.Although the revision of China's tax laws has made great progress,there are still deviations in the encouragement of value such as labor and innovation.First of all,the tax law does not encourage laborers to work actively.Simply raising the amount of exemption can not actually benefit the low-and middle-income earmers,and even produce adverse adjustment effects.At the same time,the labor income tax rate is significantly higher than that of non-labor income,which tends to dampen the enthusiasm of workers.Secondly,the individual tax law does not encourage individuals to actively innovate.The income from the remuneration and the royalties of the royalties will be applied to tax residents who will be taxed at a rate of more than 20%.The tax law has strict limits on the subject in terms of tax exemption for technology-related bonuses.To a certain extent,it is not conducive to the development of innovation.Furthermore,the individual tax law does not guide personal integrity behavior,and the new taxation law implements the combination of withholding and prepayment and settlement and settlement,and does not encourage the integrity of taxation in the self-declaration,but the loss of individual tax reflects A tax law deviates from the rules for rewarding honesty and paying taxes and punishing unfair taxation.Finally,the tax law does not guide personal good behavior.Individuals who donate charitable donations through social welfare organizations or state agencies can deduct the tax before paying taxes,but the limit is 30%of the taxable income,that is,the donation amount is not It is not positively related to the deduction,which is not conducive to encouraging more charitable donations.In addition,the deduction of the elderly expenses is subject to a fixed deduction.In the case of non-only children,it is easy to dispute due to the deduction of deductions,which is not conducive to the protection of the rights of the elderly,and the deduction of the quota is not The number of dependents,in the case of raising a number of elderly people,is not conducive to protecting the taxpayer's basic right to subsistence and development,and thus affecting taxpayers' willingness to support.In order to realize the substantive fairness and justice of taxation,in the new round of reform,individual tax should encourage the return of basic values such as active innovation and labor.In the construction of a tax law system,we must first coordinate the relationship between tax financing functions and redistribution functions,strengthen the tax redistribution function,narrow the gap between the rich and the poor,reduce the actual tax burden of taxpayers,and protect the minimum right of subsistence and development of taxpayers.This is the basis for the construction of a tax law value orientation.Secondly,the exemption system should be dynamically designed to establish an adaptive adjustment mechanism for determining the amount of exemption to ensure the fairness and justice of individual taxes.Thirdly,it should be changed from the combination of classification and comprehensive to the comprehensive comprehensive evaluation model,and the individual will be converted to the household as a unit,and the"sit taxation" will be changed to“taxation for households”.From time to time,improve the tax deduction items,especially the special deductions,and increase the pre-tax deductions such as donations and technology-related bonuses.Repeat,optimize the tax rate structure,reduce the highest marginal tax rate,and coordinate labor income and non-labor income tax rates.Finally,the tax deduction,deferred taxation and other preferential policies encourage individuals to choose and arrange behaviors,reward honesty and taxation behaviors,punish unscrupulous taxation behaviors,and practice the value of individual taxes to guide individual behaviors toward innovation and goodness.To promote the transformation of state governance.