税收公平伦理视角下的个人所得税制建构

税收公平原则富含社会伦理的思想。对个人所得税的征管，不仅要强调其经济功能，更要关注其社会公正和伦理维护的社会功能。我国的个人所得税制存在纳税人身份确定、纳税能力确定、征税范围确定三个方面的公平伦理扭曲。因此，新的个人所得税构想中应当强调全民纳税、量能负担原则，实行低累进税率和负所得税税率，同时要改进征管模式。

Building Personal Income Tax System in Fair Ethical Perspective

Tax fair disciplines contain social ethical ideas. To collect personal income taxes must emphasize not only its economic function, but also pay attention to social justice and ethical function. In China＇s personal income tax system, there are three ethical distortions about the taxpayer identification, to determine the ability to pay, limited tax areas. Thus, the new personal income tax idea should emphasize a universal tax and the principle of burden, practice negative income tax and low the progressive tax rate, meanwhile, improve tax collection model.