On the Comprehensive Reform of China's Personal Income Tax System: From the Perspective of Tax Fairness

The principle of equity is the basic starting point and basic principles in the establishing of tax systems in every country.A fair personal income tax system will be able to play a unique role in adjusting the fair distribution of income.However,there exist some deficiencies in such aspects of tax model,rate structure,cost deduction,tax collection and so on,which have resulted in serious unfairness in the current personal income tax system.Therefore,it is necessary to carry out a comprehensive reform of the personal income tax system,namely,through reforms in such areas as changing the tax model,redesigning the tax rate structure,reasonably standardizing cost deduction and improving tax collection,so as to improve its fairness,effectively fulfill its regulatory function,and achieve the goal of social equity.