| 英文摘要 |
Although the personal income tax law is expected to ’’support the weak and suppress the strong’’, its main field of adjustment and distribution lies in the reasonable adjustment of excessively high incomes, and the effectiveness of helping the disadvantaged groups is not outstanding. After the outbreak of the new crown pneumonia, a series of tax policies were introduced at the national level to help disadvantaged groups, covering multiple taxes but basically not involving individual taxes. The occurrence of this situation is not accidental, but has its profound institutional reasons. Under the condition that the taxpayer has no income or the income does not reach the allowance, no matter what kind of preferential tax means is not targeted, the rash use will also induce the adverse consequences of the reverse adjustment of the individual tax. In other words, the tax cycle and tax unit rules set by the Individual Income Tax Law based on technical considerations weaken the ’’help the weak’’ function of the individual tax, and the lack of the ’’negative income tax’’ system separates the tax legal relationship. The connection between levy and ’’serve’’ has fundamentally abandoned the position of ’’helping the weak’’ in the tax field. If the practice of taking the year as the tax payment cycle and taking the individual as the tax unit is technically rational, the gradual introduction of ’’negative income tax’’ system arrangements can be described as both needs and possibilities.
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