The Empirical Analysis Of Family-Tax Burden Statistics And Its Impact Of Urban Residents In Our Country

In recent years, along with the rapid development of our GDP,the income level of rural and urban residents has been improved. Also our society pays more attention to the phenomenon of the widened personal income gap. The individual income tax not only plays a key role in organizating financial revenue, but also has the function of adjusting the redistribution of our country residents income. At the same time, the personal income tax is related to everyone’s interests and the scope of it is wide, so it has been one of the hot spot of social attention.For according to the family as the unit to the reform of the system of individual income tax, has been a hot economic topic. Taking family as the unit for personal income tax collection, can take into full account real payments of each family and the taxpayer’s actual ability to pay taxes. In order to truly achieve fair and transparent principles of tax, tax collection should fully consider different level of the real burden of family, in order to ensure the interests of low-income families.In order to in-depth analysis of tax burden and the family characteristics of tax burden distribution of Urban Residents in Our Country,explore the reform of tax system in our country,and provide sufficient evidence for tax on the family unit, this paper conducts an empirical study on family-tax according to the data of urban household survey of Tianjin. Based on the consumption data, the paper accounts indirect taxes on individuals and families, and exploits multiple regression model and Quantile Regression(QR) model to discuss the structural features of family structure, income levels,consumption spending and direct tax, indirect tax, the total tax burden. Empirical evidence indicates that the level of indirect tax burden by spending is higher than the direct tax by income. The family which have more people afford the total tax burden on the family unit is less than the direct tax on the individual unit. The analysis reveals the youth and middle age groups,which have a higher level consumer demand and income than older age groups,afford most of the tax. The marginal effect of household disposable income to the total tax burden exists serious reversal phenomenon, which means that the disposable income of the poor marginal tax is more than twice as rich people. Finally,this part compares the characteristics of the two modes taxation system to provide empirical evidence for personal taxation system.