The Family Unit Personal Income Tax Reform

China's personal income tax, compared with Western countries started relatively late, the relevant laws and regulations, the system is not perfect. With the development of productive forces and the deepening of economic reform, people's income levels, income approach, the income structure has changed, the original laws, regulations, systems increasingly difficult to adapt to the new situation and development, the existing personal income tax system in regulating the distribution of personal income, there are many drawbacks, and personal income tax reform is imperative.Classification of income tax system is based on the nature of income is divided into several categories, from the different nature of the design of different tax rates and the cost of the standard deduction, namely the system of calculating income taxes. For example, China's current personal income tax law is such a model, in accordance with the nature of the personal income is divided into 11 different categories, such as wages and salaries and so on. Comprehensive income tax system is the different nature of the taxpayer from the year together, unified deducted, in accordance with the uniform rate of income tax collection system. There is also a mode of classification is a comprehensive income tax system, also known as mixed-income tax system is determined by classification of income and comprehensive income of a merger of the tax system.Personal income tax through a comparative analysis of three models, the implementation of a comprehensive income tax system in line with the current stage of China's basic national conditions. On the one hand, is based on the information construction in China has begun to take shape, national data form a major focus on the basic situation, on the other hand, it can better reflect the taxpayer in a certain period (a tax year) the income level and ability to pay, for adopting a progressive comprehensive tax rate.Household personal income tax of a comprehensive tax reform is a fair income distribution from the point of view, the gap between personal income is ultimately reflected in the gap between household income and, therefore, adjustment of income can be concentrated on the regulation of the household income. This choice of the most important is that we can achieve the same income families pay the same personal income tax, in accordance with the comprehensive ability to tax the family and family as the unit can achieve a certain degree of social policies, such as relief for the elderly on non-life the ability of children to increase the use of the methods of the basic deduction.