On the Temporal Logic of State Taxation:A Legal Analysis Based on the Fluctuations of Year-End Bonus Taxation
In the Income Tax Law,income must be taxed equally.However,the biggest obstacle is the abnormal fluctuations in the taxation of year-end bonuses.This anomalous fluctuation stems from two contradictions.Wages are taxed on a monthly basis,while year-end bonuses need to be converted from an annual to a monthly time cycle.The current system is a mix of four options,resulting in un-equal tax burdens in both vertical and horizontal dimensions,which violates the principle of tax legality.Therefore,the question of what period to use for calculating income tax is a long-standing challenge.The tax calculation period is not only the time frame for determining an individual's ability to pay tax-es,but also the boundary that limits the state's power to tax.The state must establish a time framework for taxation that aligns with the market economy and adopt the principle of annual tax calculation in in-come tax,in order to comply with the principles of equality and the ability-to-pay tax principle.
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