公平视角下我国个人所得税制度优化问题研究财政学专业论文.docx

III III IV IV Abstract In recent years, along with our rapid economic development, the peoples living standards increase at the same time the residents income gap is also expanding. The income gap should not be trifled in the process of retaining social stability and sustainable development since it could become quite a great obstacle to the economic development. Tax as the most direct way to adjust income distribution has been panegyrized by sociologists and economists. Therefore the national governments are taking the tax system as the universal method for a fair distribution of income, especially, the personal income tax system, which plays a unique role in income fairness distribution. However the personal income tax is so young that it has existed only for 30 years. Now it has been concluded that the personal income tax can regulate the income distribution. How to further strengthen the personal income tax regulation and to improve its system have turned into urgent problems. So it has become one of the challenges that have been met and need to be solved in tax theory and practical work. Solving these problems is also the intention of this paper. Two conditions must be satisfied if the justice is effectively done to regulate the income distribution by the personal income tax. The first condition is that the tax model should timely change based on chinas specific conditions and on reflecting the person and family real capacity to pay duty. The second one is to improve the essential of taxation system, such as rates, fees for deduction standard and tax incentives. Based on these, this paper under the view of fair distribution, holding the full of income adjustment fairness subject to tax fairness principles and tax system, relying on the status quo, regulating income distribution, analyzing the income theory and empiricism, fully exploits the shortcoming of present tax systems and tries to learn from the developed countries’ experiences about personal income tax