The Personal Income Tax Reform In China Under The Perspective Of Equity And Efficiency

Public policy is an important means for the government to coordinate the distribution of social and economic interests,and the most basic value is fairness and efficiency.As a public policy,personal income tax plays an extremely important role in modern taxation system.It is an important tool for government to obtain fiscal revenue and adjust social income gap.In the rapid economic development and market economic system continued to deepen,the rapidly widening gap between the rich and the poor,the personal income tax in the aspects of efficiency and fairness problems gradually exposed,the current personal income tax system and management have been unable to adapt to economic and social development.Therefore,the reform and optimization of personal income tax has become a difficult problem to be solved urgently in China's tax system reform.In this paper,from the perspective of fairness and efficiency in the public policy,analyze the problems existing in the personal income tax,it is concluded that the present stage of personal income tax reform should give priority to with fair,a "fair priority,and also give consideration to efficiency" the path of the policy,and then empirical analysis was carried out on the fairness of personal income tax,find out the reform emphasis,finally from the principles of fairness and efficiency of the corresponding tax system and the two level of personal income tax collection and management system optimization suggestions of countermeasures.