Research On Taxation Model Of China’s Personal Income Tax Under The Principle Of Tax Fairness

As one of the basic principles of tax law,the principle of fair taxation is a prerequisite guarantee for the effective functioning of individual income tax,and it should be the goal pursued by China’s personal income tax reform.The personal income tax reform in 2018 adopted the classification and comprehensive tax model for the first time,made bold attempts in many aspects and achieved a series of achievements.However,this reform only established the basic framework of the classification and comprehensive tax model.The reform should still "on the way".Based on the current classification and the comprehensive tax model,the author conducts a study on the tax model of personal income tax.By analyzing the degree of conformity between the three tax models and the principle of tax fairness from the theoretical level,it is concluded that the syndrome tax model is most in line with the principle of tax fairness.However,the pure syndrome tax model has been unable to adapt to the current complex real life and diverse national policies.How to construct a syndrome tax model that is in line with China’s basic national conditions has become the focus of this study.The author uses empirical analysis to study the evolution path of domestic and foreign individual income taxation models.The ultimate goal of China’s personal income taxation model is not only the syndrome tax model,but also The syndrome tax model with Chinese characteristics that can be drawn from the experience and lessons learned in practice,"Chinese characteristics" is fully consider the economic and social development of our country,fully reflecting our national policies and value orientation in the tax system.Based on the Chinese characteristics,it can put forward the perfect ideas of China’s personal income tax model: the short-term goal is to improve The long-term goal of the syndrome tax model is to establish a syndrome tax model with Chinese characteristics.According to this idea,the relevant tax system elements and supporting systems of personal income tax are adjusted and improved accordingly,aiming to build an innovative,feasible and local personal income tax reform framework,and making an effort to reduce the gap between the rich and the poor and implement tax fairness.