China's Personal Income Tax Unit Selection Research

With the development of economy and society,people's aspirations for Justice become more and more high.Individual income tax as an important tax regulating income distribution was given the high expectations,at the same time,the reform of individual income tax has become a topic of public concern.Reform of individual income tax in China established in 1980,revised six times.Each revision is only some of the provisions of tinkering without substantive changes.More than 30 years development of economy,our country has taken place enormous changes.With the progress of times and request of fairness,the reform of individual income tax in China is becoming increasingly important.This article has studied the problems and reform direction of China's individual income tax from the tax unit,focusing on the feasibility of the individual income tax in China to adopt the family unit.Finally,we make definite proposals on the orientation of China's individual income tax reform.The third chapter describes the current situation and problems of China's individual income tax using a large amount of data,such as tables.The fourth chapter describes the foreign experience of selecting units and the reform experience on the individual income tax.We choose four typical samples.The first one is British,which is the earliest country to levying the individual income tax.The second one is American,which has the most perfect individual income tax.The third one is India,which has the similar national conditions wish China.The fourth one is the members of OECD organization,some of them appeared abnormal phenomenon when choose its individual income tax unit.Through analyzing the choice of the tax unit and the reform experience of the individual income tax,we can find the direction of how to choose the tax unit.The fifth chapter analyzes the feasibility of the tax reform,breaking the traditional method,"tax on tax",using the method from sociology,law and economics analyzes the choice of tax unit on individual income tax.Theconsequence is that China has a basic of choosing the tax unit of family,but we also need to consider the collection of China's tax authorities.The sixth chapter makes proposals on the reform of China's individual income tax.from two parts,the tax design and improve supporting measures.In the seventh chapter,we make a conclusion of the paper.Based on the current national conditions and the ability of levying,we need to choose the individual as the tax unit in a short time.Meanwhile,we need to consider the deduction on family burdens.From long run,the best choice of the tax unit is family.We should not be afraid of the difficulty on levying.We should reform the tax unit from "individuals" to "family" in a gradual manner.