From the perspective of tax fairness for our country's comprehensive reform of personal income tax system

Abstract: the principle of equity is the national tax system to establish the basic starting point and basic principles of fair personal income tax system will be able to fully play its regulating equitable income distribution and unique features, however, due to the tax model, the rate structure, cost deductions and tax collection, etc. defects, leading to our current lack of personal income tax system fair and very serious, therefore, must be comprehensive reform of personal income tax system, through changes in tax model, the scientific design of tax structure, reasonable provision expense deduction standards and improve tax collection, etc. reforms to improve its fairness, in order to effectively perform its regulatory function, to achieve social equity objectives.

Keywords: tax fairness; personal income tax; classification tax model; hybrid tax model; regulatory function; equitable distribution of

I. Introduction

In recent years, the party and government attach great importance to social justice issues, put forward the goal of building a socialist harmonious society, emphasizing the "pay more attention to social equity, and increase efforts to regulate the distribution of income." However, the transition of some of the system is imperfect, result of China's income gap was widening trend, the gap between rich and poor is approaching social tolerance of the "red line." The Gini coefficient, China since 2000 had crossed an internationally recognized warning line of 0.4, the academic world generally considered to have reached 0.47 from the highest and lowest income groups, income disparity, China's population with the highest income 10% 10% lowest income groups the income gap from 1988 to 2007 increased 7.3 times to 23 times the current, if not as soon as possible to curb poverty in China increasing disparity between rich and unfair distribution of momentum, it may endanger the health of the stability of Economic and social Development, and even social unrest, therefore, must take all effective measures, in particular, to give full play to the equitable distribution of personal income tax adjustment of income unique features and gradually narrow the gap between rich and poor, to achieve social equity objectives.


Play a regulatory function of personal income tax level, fundamentally depends on the fairness of the tax system itself, so-called tax fairness, is the national tax burden to make the taxpayers to adapt its Economic situation, and make between the taxpayer the burden of maintaining a balanced level. Generally speaking, it includes two aspects: First, horizontal equity of tax, ie the same ability to pay should pay the same taxes. Second, the vertical tax equity. that is not the same ability to pay should pay different taxes. tax fairness, not only directly affect the fair competition between Economic agents and equitable income distribution, but also to ensure the normal operation of the tax system, a necessary condition for so long, the principle of fairness has become a national tax system to establish the basic principles, but , due to the current personal income tax in the tax model, the rate structure, cost less and other deficiencies, lead to very serious lack of its own equity, simply can not assume to contain a widening wealth gap and the task of equitable distribution of income, as well-known economist Zhang Shuguang said: "a tax does not reflect the fair, just increase government revenue." Therefore, based on the principle of tax fairness, for a comprehensive reform of personal income tax system, it will be imperative.


Second, the literature

From the perspective of tax fairness, personal income tax reform has been a lot of literature, its main points can be divided into two categories. First, advocates a comprehensive and classified tax model, which is the third plenum of the tax reform had clearly stated objectives, but also in recent years, most scholars point of view. For example, Yue Shumin (2004) that should be implemented through a combination of classification and impose a comprehensive system designed to adjust the tax rate, adjusted labor compensation and royalties and other income tax deductions and other measures to reflect the personal income tax in the role of equitable distribution of income Xu Rong (2005) that the current personal income tax Law in the horizontal equity, vertical equity and social equity problems, difficult to reflect the tax fairness, and suggested classification of comprehensive income tax system, reduce the over-grade progressive tax rates, increase in the statutory expense deduction standards . Wei-Hua Yang (2006) pointed out that at this stage of China's personal income tax should be to achieve fairness as the main goal, but the existing "tax," the goal is less clear, the system is not perfect, therefore, must adjust the "tax" system, including the implementation of a comprehensive income tax classification system, the rational design of tax rate, adjust the standard deduction for fees and other measures to achieve equity objectives. Dong Hung (2008) analysis, because of category income tax system, tax rates designed to unreasonable expense deduction standards unfair, inefficient tax collection and other factors , resulting in personal income tax system distortions in the equity, he suggested, the implementation of integrated-based classification, supplemented by the levy system, due to lower marginal tax rates and reduce the progressive grades, net of reasonable design costs, the establishment of strict and effective collection mechanism. Chunming (2010) also believes that, due to classified collection systems, the rate design is imperfect, unreasonable expense deduction standards and other factors, led to the current lack of a fair element of personal income tax system and recommended a combination of category and comprehensive mix of collection system, rationalize the over-progressive tax rates and determine the cost of the standard deduction. Second, advocates a comprehensive tax model, such as, Cui Zhiwen and Du Yanjun (2005) that the current personal income tax can not measure the taxpayer's ability, level and living expenses net of tax unfairness, so a should be gradually replaced by the family and the individual taxpayer the taxpayer's overall personal income tax model, according to the livelihood of family structure to determine the costs, and appropriate adjustments to tax rates. Gao Feng Qin (2010) also believes that the current personal income tax levied as classification model , the rate poorly designed, the standard deduction and collection fees unreasonable model such problems, leading to significant adverse regulatory role, it is difficult to achieve goals of distributive justice, so should build cross-type taxation model (closer to integrated assessment model) to eliminate classification imposed disadvantages.


More Research for China's personal income tax system reform and improve, all have some inspiration, however, difficult to find, most reform proposals are just a matter of principle, very general, operability is not strong, so this from the perspective of tax fairness. China's personal income tax system reform in-depth discussion.


Third, the current personal income tax system fair and deletion analysis

The current personal income tax system in 1994, when tax reform built up more than ten years of continuous Development, personal income tax revenue in the organization and regulation of fair distribution of income has played an increasingly important role in its income tax revenue accounted for weight from 1.4% in 1994 to the rapid increase of 6.8% in 2009 to become China's fourth-largest in the tax system taxes by January 1, 2006 and March 1, 2008 wage and salary income increased costs of the two standard deduction (the former is raised from 800 yuan to 1,600 yuan, which is raised from 1,600 yuan to 2,000 yuan), China's personal income tax in reducing the tax burden on lower-middle class, improving 65% of their income from salaried class inequities play a certain role, but because of its lack of seriousness of the fair, resulting in this small "patch" is unable to effectively reform "leveraging" equitable distribution of personal income tax revenue adjustment function.


(A) the classification of personal income tax model of "congenital" fair missing, it is difficult to effectively perform its function of regulating equitable distribution of income
Since 1994, China's personal income tax since the introduction of category is the tax model. This model was a special situation with China is consistent, mainly in the relatively weak concept of civic taxes, revenue streams are more single, collection and management tools are very backward, but With ten years of rapid Economic Development and adjustment of the distribution system, our personal source of income and changes in the structure are greater in high-income groups, income sources, wage income share of a declining trend, the majority of its about half of total income, or less; and other income, such as operating income, property income, employment income and other second and third the proportion of the rise in the case of diversified revenue streams, not the individual tax model classification applicable to all or the main income tax rate over a comprehensive progressive levy, resulting in personal income tax of horizontal and vertical "way" fair missing, difficult to effectively regulate equitable income distribution function, or even reverse regulation.

A lack of personal income tax of horizontal equity analysis
In the sub-tax conditions, due to different sources of taxable income items made from the number of different, even if taxpayers have the same income, the tax burden among taxpayers can lead to serious injustice, contrary to the principle of horizontal equity tax. For example, assume that A, B, C, D are four of the annual income of $ 120,000 but the items of income categories are different (Table 1) seen from the table, although four of taxpayers
Exactly the same amount of annual income, but the negative income tax that they take a huge difference, of which B is relatively dispersed sources of income, both wage income, but also income from remuneration, the lightest tax burden, while the income of small production and operation of its heaviest tax burden, respectively Bijia, B, C and more tax amounted to 5850 yuan, 7050 yuan and 1350 yuan. However, the tax in the consolidated tax system or mixed mode, the four taxpayer's tax liability is often is the same. shows that the current tax model is contrary to the principle of horizontal equity tax, personal income tax to the role of equitable distribution of income fail.

2 Personal Income Tax Deletion analysis of vertical equity
In the sub-tax conditions, due to different sources of taxable income items made from the number of different, but also may lead to loss of vertical equity of personal income tax, the taxpayer's income distribution reverse regulation. For example, assume that A only labor compensation income, annual income to obtain a total of 20 times income were 2,000 yuan, annual income of 40,000 yuan; B only wage income, wage income of 4500 yuan per month, annual wage income of $ 54-000 at this time , a full year taxable personal income tax amounted to 4,800 yuan, while the B annual tax liability of only 3,000, less tax Bijia 1,800 yuan. Obviously, the classification of tax model is not conducive to carrying out "a lot more signs, symptoms less less "tax fairness, and even the degree of deterioration of equitable distribution of income.


(B) less reasonable expense deduction system is difficult to embody the principle of the amount of affordable
Expense deduction system rationalization, not only reflect the amount to pay principle, tax and can ferret sudden spirit of humane care. The current one

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Income tax is the use of human sub-sub-sub-fixed and fixed-rate deduction deducting the cost of the combination of deduction systems. This approach, although simple, especially in the early 1994 tax reform, tax collection methods in the relatively backward, can not effectively control sources case, with a strong operational, but this is too simplified expense deduction system has obvious irrationality.

1 "across the board" system does not adequately reflect the expense deduction amount to pay principle
China's current system does not consider the taxpayer expense deduction population size family support, health status, children and the elderly and other factors, but a "one size fits all" standard deduction for the cost, simply can not reflect the amount to pay principle. For example, suppose A and B two a taxpayer's income to obtain the number, nature and other conditions are identical, the only difference is that two of the family situation. A family of four is the only labor required to support the elderly, his wife and children; B is a family of three main labor, the wife has some income, the two together to support children in the current expense deduction system, A and B both cost deductions and tax liability are the same, but their actual ability to pay taxes there is a greater difference, B is much greater ability to pay to Bijia In addition, in the sub-sub-sub-net of fees in the case, it is likely to cause taxpayers 'decomposition' income, net of fees and other illegal activities several times. For example, suppose A, B, C three taxpayers to obtain labor income are 6,000 yuan, while assuming a one-time income; B for the two income through illegal means or the proceeds of its one-time "break" for the two income, that is 4000 yuan and the 2000 yuan; C for the three income or through illegal means to "break" for three times income, that 3,000 yuan, 2,000 yuan and 1,000 yuan (Table 2) according to tax Law, A may deduct the cost ratio of 20% 1200 dollars, the taxable amount of 960 yuan; B can be fixed before fees and tax liability were 1,600 yuan, 880 yuan; C can be fixed before fees and tax liability, respectively, of 2,400 yuan, 720 yuan. can be seen, three taxpayers amount and nature of income are the same, only different because of the number of times to obtain income tax burden caused by a larger difference, which is obviously a serious breach of the principle of tax fairness, and is likely to lure taxpayers crime.

2 taxable income standard deduction low cost of the project
In 2006 and 2008, twice raised the standard wage income after deducting expenses, wage income of China's personal income tax expense deduction standards for grossly unreasonable conditions have been a greater degree of improvement, however, due to other income items, such as labor income the cost of the standard deduction in the last ten years were to make any adjustment, the results has led to wage income and other income tax between the serious injustice, such as, assuming that A, B and two monthly income of the taxpayer are 5,000, However, the former income of wage income, which is a one-time labor income according to tax Law, a tax liability of 325 yuan per month, payable monthly B $ 800 B per month Bijia pay more income tax 475 yuan. visible , belong to two hard-working income tax burden among taxpayers serious injustice, exacerbated income distribution conflicts.


(C) the rate structure design is unreasonable, resulting in some of the tax burden on taxable income between projects a serious injustice
A production of business income tax burden was significantly higher than the negative income tax payroll
Under the current tax structure, production and operation of individual businesses and enterprises and institutions from contracted or leased operation proceeds (including the sole proprietorship and partnership income) is applicable to 5% -35% of the five progressive rates , while the wage income of 5% -45% of the nine progressive rates, although the latter's 45% maximum marginal tax rate 35% higher than the former, but in fact, the former tax is often far higher than the latter, such as , the annual wage income of 96,000 yuan (the average monthly income of 8,000 yuan) and the majority of middle income groups, its annual tax of $ 9,900 yuan, the highest applicable tax rate is 20%; while the full-year operating income of 96 000 production per individual business, its annual tax amount (net of fees according to the method in Table 1) was 13,410 yuan, the highest applicable tax rate of 35% can be seen, the production of individual businesses and business income tax to pay more than the wage income 3510 yuan for the top marginal income tax rate 15% higher than the working-in fact, the current corporate income tax on the taxable income of resident companies amounted to 960,000 yuan of only the basic rate of 25%. Can be seen, such an unreasonable rate structure led to the tax burden among taxpayers a serious injustice, have obvious discrimination "production and business income" is suspected, and our country to encourage "people business" contrary to the policy.

2 hard-working income tax is sometimes much higher than the non-hard-working income tax
The existing tax on wage income and business income are based on various types of production over a progressive tax rate on labor income plus tax provisions as well, but for interest, dividends, bonuses, prize and other income is the proportion of 20% tax rate in Under this rate structure, may cause hard-working income tax burden is far higher than the income or capital from the occasional unreasonable conditions, the emergence of a reverse regulation, such as when a person winning the lottery to buy 500 million, its income the proportion of 20% tax rate, tax liability $ 1 million, but with the same income (defined as annual income) to obtain individual businesses or working taxpayers, the applicable top marginal tax rate were 35% and 45%, should be tax amounted to 1,472,350 yuan and 2.0547 million yuan. Can be seen, production and business income and wage income tax rates applicable to the highest marginal income 15% higher than the winning and 25%, respectively, winning income tax liability were 1.47 times and 2.05 times the hard-working income tax burden is far higher negative income tax on non-hard-working unreasonable rate structure, fundamentally contrary to the spirit of tax legislation.


(D) tax collection and inadequate, leading to loss of increased personal income tax fair
1 not really the self-reporting tax withholding system and implement
Current tax Law does not mandate that all taxpayers must declare on their own taxes, so take the initiative to declare less tax personally. Moreover, even if the reporting of their tax return is not high quality, cheat, or do not report the situation is quite common for withholding system, although the 1995 State Administration of Taxation issued a <<temporary personal income tax withholding Measures>>, but as a department of the tax regulations, the legal effect of a lower, combined with the withholding agent liability provisions are not sufficiently clear, leading some withholding unit leadership not pay enough attention, some of the taxable withholding responsibility for the project difficult to implement, deliberately missing buckle evasion were common occurrences, so that will definitely lead to an unfair tax burden among taxpayers.

2 does not establish a strict monitoring system of personal income
In recent years, the tax department and gradually increased the focus on high-income groups, sources of revenue management, the implementation of the full amount management approach, the initial establishment of a two-way between the taxpayer and tax authorities withholding agent reporting system, but this is strictly personal Revenue monitoring system still lags behind now, China's personal income-producing property registration system has not been established, many transactions are achieved through the form of cash, especially

Banking, business, customs, real estate and other related departments are not formed with the tax department computer network, or even between the tax and local tax departments do not implement the computer network, so the tax department did not complete and accurate grasp of the taxpayer's income and property Information, so many revenue streams wide, hidden income and more high-income tax evasion phenomenon is difficult to effectively control this part of the large number of tax evasion out of many non-wage high-income earners is an important reason riches the contrary, working class payroll more transparent, tax liability is generally withheld by the unit, resulting in personal income tax mainly in charge of working-class living, the gap between rich and poor personal income tax adjustment has not been effectively play the role, and even played a reverse regulation role.

Three pairs of personal income tax evasion penalties for poor conduct
In recent years, China strengthened the collection of personal income tax, individual tax evasion typical of the "star", the "big names" in a blow to some high-income tax evasion behavior of restraint, but you can see, the real subject severely crack down on the few high-income earners because of the need to pay a higher personal income tax high-income taxpayers, generally has a certain status and prestige of the various "celebrities", "elite", they found tax evasion in the tax department mostly when the requirements of back taxes, penalties rarely take stringent measures, sometimes even "open one eye close one eye" trouble, which makes some high-income tax evasion was found that after at most supplemented payment of the tax, no other more trouble, resulting in the phenomenon is difficult to effectively curb tax evasion.


Fourth, the reform in accordance with the principle of fairness the idea of ​​China's personal income tax system

Drawing on international experience and based on conditions on the basis, according to the principle of tax fairness, according to "change mode, adjust the tax rates, standard deductions, and strengthen the collection and management," the idea of ​​China's personal income tax system for comprehensive reforms to improve its fairness, give full play to its regulatory function, to achieve social equity objectives.


(A) changes in tax model, eliminating the "congenital" fair missing
Internationally, the personal income tax model is divided into three types, namely, integrated tax model, classification and comprehensive and classified tax model a combination of tax model (also known as mixed-tax model), these three models have advantages and disadvantages of integrated tax model of the most fair tax advantages, but the collection of relevant conditions and requirements of complementary measures is high; classification model of fairness of the tax system the worst, but the relatively loose constraints on the collection and more; comprehensive and classified tax system model can better advantage of both the first two, both to reflect a greater degree of tax fairness, but also to adapt to the constraints of tax collection and supporting tax environment is not very complete now, except for a few developed countries to adopt comprehensive income tax system and income tax system of categorization and a few developing countries, most countries are implementing a combination of classification and integrated tax model.

From the actual situation in perspective, after ten years of personal income tax practice, many citizens of our tax concept has been significantly enhanced, tax collection and modernization has been greatly improved, bank deposits, real estate, cars and other real-name registration system basically established, individuals ( especially high-income groups) revenue monitoring system was established. Therefore, our country as soon as possible to implement a comprehensive and classified collection of personal income tax system to create the conditions in fact, the third plenum of the <<CPC Central Committee on improving the social socialist market Economic system, the decision of a number of issues>> been made "to improve the personal income tax and implement a comprehensive and classification of a combination of personal income tax system," the objectives of the reform main recommendations are: (1) for individuals to acquire universality, regular implementation of a comprehensive income tax system, taxpayers in the upcoming period of time (usually one year) of regular income such as wages, salaries, labor compensation, production and business income, property leasing and property transfer income, etc. plus the total minus the amount of statutory relief and other deductions amount on its balance charged at progressive rates, to adjust the income distribution gap (2) of the individual to obtain a one-time, chance and method of collection of income into different categories, from about personal royalties, franchise royalty income, interest, dividends, dividend income, occasional income, etc., continue to implement the classification method of collection.


(B) adjusting the rate structure, to achieve tax fairness and efficiency of unity
Scientific and reasonable rate structure design is to achieve fairness and efficiency of personal income tax an important part of the unity from foreign personal income tax system, the Development trend since the 1980s, countries have to follow, "lower taxes, simplifying the tax system, broaden the tax base "the principle of tax reform, the main content is lower taxes, reduce the progressive grade. Comprehensive income in the individual taxed, the country adopted a progressive tax rate grade general

Links to free download http://www.hi138.com not more than six, the majority of countries have adopted four tax rates; personal income tax top marginal tax rate is generally 35% to 50% (Table 3).

According to China's current personal income tax rate structure, tax status and the level of policy reform objectives, the proposed comprehensive reform of personal income levied a 5% to 40% of the five progressive rates (Table 4) with the current wage income progressive tax rate compared to the comprehensive reform of the progressive income tax rate has four main changes: (1) 5% to 45% of the original nine-over-progressive tax rate reduced to 5% to 40% of the five progressive rates, reduced 4 rate grade, reducing the top marginal tax rate, will help improve tax efficiency (2) the original low rate of 5% of annual taxable income a substantial increase in the maximum amount of 6000 yuan to 24,000 yuan, a growth rate of 5% lower low-income groups (3) significantly reduce the amount of middle-income groups from 60,000 to 120,000 yuan in tax burden between the level (that is, the original marginal tax rate of 20% to 10%), help to improve the income of middle-income groups (4) appropriate to reduce the amount of 120 million yuan from some of the highest marginal tax rate (that is, the original 45% to 40%), which is conducive to bringing the highest income groups, to further develop production and expand investment initiative will help improve economic efficiency. In short, the reform of personal income tax rates and tax structure more fair and reasonable level, will help give full play to its regulatory function, and promote social equity while greatly simplifying the rate structure, will help improve tax efficiency.

Levied for the implementation of the income category, it is recommended to implement 20 percent tax rate, but to encourage hard to get rich, inhibition of a few members of the community want to "get rich" mentality of speculation, the occasional income from an extremely high, should be Addition charge to implement Specific recommendations are: the occasional income taxable income over $ 500,000 to $ 1 million portion, and then calculating the tax payable in accordance with the provisions of tax liability imposed by five percent; more than 100 million part, to levy Kazunari, so occasionally apply the proceeds actually 20%, 30%, 40% of the three progressive rates (Table 5), essentially with the reformed income tax rate (see Table 4) 3 to 5 rate corresponding to so, incidental income and income tax burden among various types of hard-working tends to be fair, conducive to their individual income tax regulation.


(C) regulate fees deduction, the principle reflects the amount of affordable
At present, China uses "one size fits all" net cost of the system, did not fully consider the taxpayer's family situation, health status and other factors, can not reflect the amount to pay principle. In changing the tax system mode, should learn from the successful experience of developed countries, scientific and rational way design fee deductions and the standard deduction. The main idea is as follows: (1) impose a comprehensive income for personal items, the expense deduction should include two categories: first, deductions for the cost that taxpayers must pay to obtain income directly related costs. the cost of various items of income deduction as shown in Table 6. The second deduction for the cost of living, that is, taxpayers for the maintenance of himself and family members a variety of basic living costs for the simple and because they reflect the amount to pay principle, the proposed deduction is currently only consider five kinds of livelihood, that is the basis of deduction, the spouse deduction, dependent deductions, special deductions and additional deductions, such as shown in Table 7, while, in order to ensure tax fairness, the proposed unified national standards of living expense deduction in the tax system to run after a certain period, depending on whether the situation is to increase personal insurance expenses, medical expenses, household spending on education and other expenses deduction, and deduct the cost basis of whether to introduce tax indexation scheme, etc. (2) For individuals classified levied on the items of income, the cost of the standard deduction may continue under the existing tax regulations.


(D) strengthen tax collection, tax Administration to achieve a fair
A complete collection system, the implementation of self-reporting tax withholding and the way both the collection and management
Further improved, including the personal income tax withholding, such as self-declaration of tax collection and management system, specifically the unit primarily responsible for withholding payment, financial department heads and other associated personnel and should bear legal responsibility, and improve the collection and management system of legal level, to enhance its authority, so that self-reporting tax withholding and implement the same time, to ensure comprehensive and classified the smooth implementation of the income tax system, and continuously enhance the awareness of citizens on their own tax returns, reducing the loss of national revenue, in addition to continue to focus on the collection of withholding way, it should also attach importance to and strengthen the management of individual self-reporting tax, the implementation of self-reporting tax withholding and both the collection and management methods. In particular, impose comprehensive income items for the personal, to take monthly (or every) rate of withholding by withholding advance, year-end self-declaration, final settlement, Duotuishaobu collection methods; levied for individual items of income categories, taking the rate of withholding for each and year-end self-reported collection methods.

2 as soon as possible to establish rigorous monitoring system of personal income
Tax departments should make full use of modern collection methods, as soon as possible to establish rigorous monitoring system of personal income, which is the implementation of comprehensive and classified the key to the income tax system (1) to establish and improve all individuals, especially high-income industries and high-income the pace of building the tax group files, and strengthen the management of taxpayers' tax registration number. Can learn from foreign experience, identity card number or personal tax code for the logo, according to "national unity, one One" principle, the basis for the imputation of all personal Information, income and tax Information tax authorities based on available tax-related Information on a regular basis for withholding agent withholding declarations and tax returns of individuals to conduct their own cross-auditing, analysis and evaluation (2) personal property registration system as quickly as possible. The taxpayer's property, income dominance, for the tax authorities of personal property and income Information to create favorable conditions (3) to accelerate the tax and customs, banking, business, immigration, public security departments such as computer networking, strengthen collaboration between various departments and resource sharing (4) by bank management system, and vigorously promote the personal credit card or check clearing system, strengthening cash management, cash flow from changes in sources of tax revenue on the master (5) should give full play to the news media , the supervisory role of intermediaries, reducing the tax evasion phenomenon.

3 create a personal tax credit files, and severely punish acts of tax evasion
In the vigorous efforts on the basis of tax information, the file should create a personal tax credit, which can provide important information for tax monitoring, but also for the establishment of social credit system to provide a reliable basis for the same time, the tax department should be strengthened with the business, banking, public security close coordination between departments, increase the tax evasion behavior, and not according to units and individuals withholding inspection and punishment, enhanced sense of civic consciousness of tax Law, establish a "glorious tax, tax shameful" in society.

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