关键词: 有限识别, 自我控制, 累进税, 税基

Abstract: Individual Income Tax has always been considered as an important tool for adjusting the gap of income distribution and maintaining social justice. The tax base of Individual Income Tax is based on personal income and has a progressive nature. A progressive Individual Income Tax can effectively maintain fairness but may lead to efficiency loss. Currently, the design of the Individual Income Tax system in China is of some usefulness, but due to the over-simplification of the tax-base design dimension there is still room for improvement. Tax is a tool to regulate individual choice and social welfare. Individual Income Tax would be compatible with efficiency and fairness in a larger range, so as to enhance the economic efficiency and the ability of income distribution regulation if the tax base considers human psychological activity. Using the limited identification force as a piecewise basis of the tax base, the income source and the purpose of savings as the basis of the “two dimensional income” tax base, this paper puts forward that the system can more effectively achieve the compatibility of efficiency and fairness if the progressive Individual Income Tax base is set on the occupation.

Key words: Effective Identification, Self-Control, Progressive Tax, Tax Base