The principles that show the constitutional essence of taxation law rules are the ones of taxation fairness and lawful determination of taxation.

Due to the running personal income tax is implemented as itemized collection,itemized deduction and itemized certainty tax rate,it is really hard to reflect the principle of the fair tax burden: No scientific way of collection and low level of the administration make it hard to develop the macroeconomic coordination of the Personal Income Tax.

Realizing the fair tax burden is not only beneficial to promoting our opening to the foreign countries but also beneficial to strengthening the effective management during collecting tax and preventing the loss of the national taxation.

But very difficult maintenance allotment fair;On the other hand, Cancel the agriculture tax, farmer imperfection pay tax the duty, disobey the revenue from tax fair.

Owing to in the pretax deduction model of individual income tax in China, the taxpayer s natural condition and family burdens was completely neglected, the principle of tax equity is violated which affects our great target on establishing harm.

It is necessary to construct a harmonious society exerting tax function on income redistribution,in order to realize tax equity and upgrade social equity.

In this paper,the connotation of the reven ue made by a fair interpretation of the expansion of that tax fairness should include the contents of the three levels,namely,the nature of tax fairness,tax equity and revenue generation within the intergenerational equity,also known as the"three-level" view of tax fairness.

This paper discusses the tax equality and its principles under the guidance of equality and sums up the concrete connotation of tax equality so as to establish the targets and standards of value as well as principles and criteria of tax law.