Research On My Country's Personal Income Tax Reform From The Perspective Of Tax Burden Fairness

Since its introduction in 1980,China's individual income tax has played an important role in the national tax system,and has long played a vital role in narrowing the gap between individuals and regulating the fairness of income distribution,said Gini Coefficient,an economist at the University of California,Berkeley.At present,individual income flows are highly concentrated,the income distribution gap is prominent,the unfair distribution of tax burden and the serious problem of tax revenue loss are becoming increasingly serious,and people's resentment and social disorder are extremely easy to produce,objectively,the individual income tax of our country needs to conform to the times to develop and transform in a more fair and reasonable direction.In August 2018,after the seventh reform of China's individual tax law,the first time to achieve a classified tax system to a comprehensive and classified individual tax system,is a great breakthrough and improvement of China's traditional individual tax system,it is an inevitable choice for the country to deepen and push forward the reform of tax system in the new era.This tax amendment law aims to embody the fairness and justice of the tax,and to solve the problems such as the lack of regulation function of income distribution,the difficulty of realizing Fair Tax Burden and the Unsound System of tax collection and management.However,up to now,more reforms have been made at the legislative level,which is a reform in a narrow sense.After more than a year of practice and summary,there are obvious defects in the system legislative construction and the design of tax system elements,there is room for further reform and improvement.Based on the latest reform of individual tax in China,this paper makes an in-depth analysis and comprehensive diagnosis of the current situation of individual tax,and studies the issue of individual tax fairness in China from the perspective of tax burden fairness,sum Up the current management of China's individual tax defects and carry out a detailed analysis of the reasons.In order to enhance the fairness and rationality of personal tax in the adjustment of national income distribution,the increase of tax income and the narrowing of the gap between the rich and the poor,the author has fully drawn on the advantages of tax administration in typical foreign countries,in order to deepen the reform of individual tax,this paper tries to put forward concrete reform proposals from the aspects of tax base,collection mode,tax rate structure,expense deduction system,tax declaration mechanism and matched collection and management measures,etc.to Guide the follow-up of the relevant national policy and put forward the implementation of the experience worth learning.