Research On The Reform Of Personal Income Tax From The Perspective Of Fairness And Efficiency

Since the Levy of personal income tax in 1980,the personal income tax system in China has been constantly reformed and perfected,but with the improvement of the living standard of the residents,the structure of personal income tends to be diverse and complex.The current personal income tax system is not well adapted to the current national conditions,and there is a comprehensive weakness and low efficiency problem.Fairness and efficiency have always been the basis for studying all taxes,and are the criteria for judging whether a particular tax is functioning or not.It is of great significance to study the realization of the fairmess and efficiency of personal income tax,find the defects in the tax system and the collection and management of personal income tax,and explore the reform direction of personal income tax suitable for the current economic development level,which is of great significance to the design of personal income tax system and the improvement of the management ability of the tax collection.On the basis of the analysis of the existing literature,this study selects the perspective of fairness and efficiency and combines the basic theory of the principle of equity and efficiency of personal income tax,taking the L District of Qingdao as the case,and through the relevant statistical data from four aspects of tax fairness,tax equity,administrative efficiency and economic efficiency.In order to understand the current situation and existing problems of personal income tax,we put forward specific reform strategies.Through the analysis of the current situation of the collection and management of the personal income tax in the L District of Qingdao and the relevant statistical data,the problem of fair weakening and low efficiency in the tax and expropriation management of the personal income tax is combed,and the reasons for the problem are analyzed:the design of the personal income tax is not reasonable enough and the deductible cost is set up.It is difficult to reflect tax fairness,the tax structure deviates from reality,and supervision and collection efforts are not large enough.Based on the establishment of the optimal personal income tax system,which takes into account fairness and efficiency and adapts to the current economic living standard,a scientific and feasible reform proposal is put forward:the taxable income tax system is the income tax system which is integrated with the classification,the structure of the tax rate is optimized and adjusted,the cost deduction standard is replanned,the tax base is standardized and strengthened,and the tax base is strictly regulated and strengthened.Tax inspection,strengthening the strength of the collection and management,and so on.This paper studies the realization of the equity and efficiency of personal income tax,finds the defects in the tax system and the collection and management of personal income tax,and puts forward the policy of reform,reduces the loss of tax revenue,plays the function of regulating income and equitable distribution of personal income tax,and provides useful reference for promoting social justice and justice.