Research On The Justice Of The Deduction Of The Comprehensive Income Expenses Of Individual Income Tax In China

Individual income tax is an important part of modern tax system.Its characteristics of tax burden transfer are not easy to make it closely related to taxpayers' vital interests.On August 31,2018,seven times after overhaul of new formal appearance of the tax law,pay salaries,remuneration,labor remuneration income,income from royalties and other four labor income included in the scope of comprehensive income,opened the synthesis and classification of personal income tax collection mode of combining the prelude,also for the expense deduction from our country personal income tax,comprehensive design put forward higher request,establish a scientific and perfect system of expense deduction achieve tax justice has become an urgent need.Personal income tax expense deduction is attached to the design of personal income tax system and exists.It is a reflection of social values and people's livelihood concerns,as well as a reflection of whether a country respects people's rights and interests.Our country individual income tax expense deduction design has always been in pursuit of tax fairness as the goal,but the scientific and perfect tax system should fully consider the individual difference inevitably,at present our country personal income tax expense deduction standard,the tax rate,the special deduction,etc in a certain extent,has reflected the tax fair principle,should be the pursuit of a higher level of tax justice.The reform will never end.This paper firstly summarizes the connotation of comprehensive income tax expense deduction from three aspects: the concept,development process and current provisions of comprehensive income tax expense deduction.Based on maslow's hierarchy of needs theory,tax equity theory and Marx's labor theory of value,this paper points out that the design of personal income tax comprehensive income expense deduction should be helpful to the realization of the goal of tax justice from the perspectives of "why to deduct","how to deduct" and "what to deduct".Many foreign development of the individual income tax system of expense deduction,this paper ueses comparative analysis method and enumeration method to the United States,Britain,South Korea,Japan,and other four countries personal income tax,the successful experience of comprehensive income in terms of expense deduction is summarized: comprehensive expense deduction project makes the individual income tax expense deduction can be flexible to adapt to a variety of special circumstances,guarantee the taxpayer's basic livelihood and social reproduction ability,give full play to the guiding role of the tax policy,tax justice;The indexation mechanism of expense deduction is linked to prices,which avoids the "hidden tax" and reduces the pressure of taxpayers in the process of inflation.By introducing family factors,tax payers can reasonably reduce the burden of families with different structures,safeguard the overall interests of taxpayers' families to the greatest extent,and ensure the fairness of tax collection.The flexible expense deduction method puts the option into the hands of taxpayers,which makes the expense deduction more consistent with the real expense expenditure and more effective in maintaining the fairness of tax revenue.Compared with the mature foreign expense deduction system,it is helpful to have a more intuitive understanding of the expense deduction design in China.China's individual income tax has been greatly improved after several modifications,but there are still many drawbacks: through the analysis of the content of expense deduction and the current provisions,it is found that the expense deduction items are not perfect;By comparing the per capita income of urban and rural residents,the design of the expense deduction standard ignores the regional and industrial differences.The contradiction between the fluctuation of the consumer price index and the fixed basic expense deduction standard indicates that the expense deduction lacks the indexation adjustment mechanism is not conducive to the realization of tax justice.In order to promote revenue goal shifts to a higher level,the realization of tax fairness,puts forward the following Suggestions: expand and refine the current expense deduction project,considering the regional and urban and rural differences to differentiation expense deduction standard,to set up index expense deduction mechanism,etc,and puts forward relevant supporting measures for problems which may lead to perfect recommendations.