The Predicament and Solution of the Application of Personal Income Tax for Individual Merchant from the Perspective of Common Prosperity
The realization of the goal of common prosperity is based on the core value concept of distributive jus-tice,and the realization of distributive justice depends on taxation.The rapid development of the new business forms under the platform economy has promoted the trend of"individual commercialization",and the application of indi-vidual income tax for individual merchant is faced with the dilemma of unclear boundaries between business income and labor remuneration income,the ambiguity of the nature of the act of"converting the nature of income",and the fact that the highest marginal tax rate of comprehensive income is higher than that of business income.In order to a-chieve common prosperity and tax fairness,the highest marginal tax rate of labor income should not be higher than that of non-labor income.In order to achieve fair law enforcement,the tax authorities should characterize the con-version of the nature of income as tax avoidance rather than tax evasion.And the tax authorities shall restrict the tax power of check and ratify and expand the power to collect taxes through audit of accounts.
Common ProsperityDistributive JusticeIndividual MerchantBusiness Income
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