Research On Legal System Of Individual Income Tax Based On The Ability To Pay Principle

The connotation of the ability to pay principle is to levy the corresponding income tax according to the different tax burden capacity of taxpayers,so as to realize the fair distribution of tax burden among taxpayers.The ability to pay principle can reflect the concept of fair taxation.In the individual income tax law,the ability to pay principle plays an important role in individual income tax,which can guide the reform direction of the individual income tax law,limit the taxation power of the state,protect the property rights and other basic rights of citizens,and realize the fairness of individual income tax.Current individual income tax plays an important role in our tax system,only second to the first value added tax and the second corporate income tax,and has become the third tax.The 2018 amendment to the individual income tax has reshaped the individual income tax system,taking a big step towards the reform of the individual income tax system from classified collection to comprehensive taxation,and becoming a good start for the transformation to a modern individual income tax system.Now the new individual income tax law has been implemented for many years,it is necessary to systematically analyze the problems in the operation and implementation of the individual income tax law,and take the ability to pay principle as a guide,in order to provide solutions and directions for the improvement of the individual income tax legal system in the future.This paper adopts the research methods of literature analysis,value analysis and comparative analysis,chooses the research position of tax law,starts with the legal problems such as the imperfection and lack of fairness existing in our individual income tax legal system,takes the ability to pay principle as the entry point,takes the rights and obligations as the carrier,and takes the fair tax burden as the goal.For the future individual income tax law system reform and consummation put forward some suggestions.The innovation of this paper lies in paying attention to the protection of taxpayers’ rights in the individual income tax law and studying the link of individual income tax collection under the ability to pay principle.This paper firstly analyzes the ability to pay principle and the individual income tax law,analyzes the connotation of ability to pay principle,the relationship with other basic principles of the tax law and the constitutional basis of the principle of energy-based taxation,and then analyzes the relevant rights and obligations of the individual income tax law and the value orientation of the individual tax reform,and then analyzes the role of ability to pay principle on the individual income tax law.Secondly,this article from the individual income tax law design link and tax collection link two aspects,the individual income tax law from the formulation to the implementation of a complete closed loop.In the aspect of legal design,this paper studies from three perspectives,including the factors that fail to reflect fairness in the individual income tax law,the situation that tax units are limited to individuals and the problems existing in the tax rate structure.In the aspect of tax collection,it analyzes the narrow scope of tax from the individual income tax law and the evasive behavior of tax law in practice.Then,the author analyzes and draws on the relevant practices of the individual income tax law systems of foreign countries in the above aspects,and tries to find the reform direction of the individual income tax law of China,so as to learn from each other and develop innovatively.Finally,in view of the problems mentioned above,the author puts forward the relevant suggestions.In the legal design: balance the taxation of labor income and capital income,improve the expense deduction system,choose the family as the tax unit,reduce the highest marginal tax rate,reduce the tax rate range;In tax collection: expand the individual income tax base,improve the tax collection related supporting system.