An Analysis On Individual Income Tax Reform In China Under The Guidance Of Marxism Fair View

With the acceleration of the reform and opening up process,there are more and more urgent problems to be solved in society.At present,the widening gap between the rich and the poor and a series of Fairness Issues in tax revenue distribution have become the focus of attention of the whole society.Fairness is the value orientation of economic society,and social fairness is closely related to the broad masses of the people.In order to embody fairness,the state has established a social security system in order to enable the broad masses of the people to enjoy equal basic rights.Guarantee that every citizen of the country should not be deprived of his or her rights and that social equity should not be infringed upon.The continuous reform and improvement of the system is the basic requirement for our Party to achieve fairness.Back to the 12 th Five-Year Plan period,our government put forward the principle of income redistribution,which can be understood as increasing the income of low-income people,expanding the middle-income people,enhancing the ability to control high-income people,and gradually forming an olive-like income distribution pattern.However,due to the imperfect,unscientific and unreasonable design of the personal income tax collection and control system,inequitable phenomena such as inadequate regulation of the personal income tax system on the income of high-income groups and excessive taxation on low-income groups have occurred in China.The reform of the personal income tax system in China should be guided by the Marxist concept of fairness.Through continuous in-depth discussion and Research on the personal income tax system,the status of personal income tax in China’s tax revenue can be improved,so that the personal income tax system can play its role of income redistribution.Deepening tax reform can effectively solve the problem of uneven distribution of social wealth,narrow the gap between the rich and the poor,and play a role in maintaining social equity in socialism.The general idea of this paper is: firstly,it systematically summarizes the Marxist concept of fairness,and leads to the unfair situation of individual tax in China at present;secondly,it analyses the problems existing in the reform of individual income tax system in China from the perspective of Marxist concept of fairness,because the mechanism of individual tax collection and management is being perfected in our country,the reform of individual tax should be gradual and progressive rather than rash,and then proceed through gradual reform.Gradually give play to the role of individual tax in redistributing income.Finally,according to the current situation and problems,this article puts forward some suggestions on the reform of personal income tax system in China from the perspective of Marxist equity.Part one,introduction.It introduces the backdrop and significance of a subject.summarizes the research status in china and other country,expounds the ideas and methods of writing the article,and finally introduces the innovation and shortcomings of the article.This paper introduces the background and significance of the topic selection,the current situation of academic circles at home and abroad,expounds the ideas and methods of writing the article,and finally introduces the innovative content and shortcomings of the article.The second part is the theoretical basis of Marxist concept of fairness.Including the basic content of Marxist concept of fairness,the integration and development of Marxist concept of fairness by the Communist Party of China,and the fairness theory of Marxist taxation.The third part is the development process of the reform of personal income tax system in China.Mainly describes the meaning and origin of personal income tax in China,as well as the development process of personal income tax in China.The fourth part is about the problems and suggestions of the reform of individual income tax system in China from the perspective of Marxist equity.Including improving the status of individual tax in the tax system structure,optimizing the progressive tax rate structure,implementing the income tax mode of combining classification and synthesis,establishing the individual income tax system with family as the unit,exempting indexing mechanism,and improving the individual income tax collection and control system.