| 英文摘要 |
Individual income tax refers to the direct tax that cannot be transferred and the reasonableness of individual income tax system installation is directly related to the amount of state revenue, the realization of adjusting national income and the guarantee of taxpayers’ welfare. According to the rule of tax taboo, the collection of individual income tax should not infringe the source of taxation or damage the core content of taxpayers’ basic rights and should follow the ability-to-pay principle of taxation. At present, individual income tax system in mainland China is faced with many problems such as the low level of standard deduction mismatches the taxpayers’ living cost, the individualization of taxpaying unit ignores the protection of taxpayers’ family welfare, the rough deduction mode is inconsistent with taxpayers’ taxable capacity and the lopsided tax system installation neglects taxpayers’ overall burden. Therefore, under the rule of tax taboo, mainland China should properly raise the level of standard deduction, carry out adaptable mechanism for expense deduction and typed system for family expense deduction and establish the mechanism connecting house property tax with individual income to guarantee the legitimate exercise of taxpayers’basic rights. |
