| Individual income tax was first levied in China in 1980.China adopts a classified income tax system with individual person as tax unit.Individual income tax plays an important role in collecting fiscal revenues and regulating social income distribution at the beginning of levying the the personal tax.But with the development of the economy and the increase of individual income.and our country is saddled with a shrinking and aging population.the shortcomings of the system are become more visible.Such as pursing simple management of Individual income tax blindly,lack of equity of taxation,ignoring the differences of different families in tax expense deduction etc.luckily Executive meeting of the State Council brought the mix mode of comprehensive and classification with family unit into sight in 2011.the year of 2017 will be the key year of individual income tax reform,and it has been the most hot topic of NPC and CPPCC.Firstly,this paper analyzes the current status and the problems of the individual income tax system in tax mode,rate,unit,with family situation and population problem,etc.Secondly,comparing the family unit with individual unit,make an in-depth analysis of disad-vantages and problems that the individual tax unit caused.This family tax unit mode takes full consideration of the income differences and tax-bearing capacity of every taxpayer's families,and can raise employment and fertility rates,which is better than individual person as tax unit mode.so most of developed countries in the world choice this mode as their individual tax mode.Meanwhile,this paper also explaining the feasibility of this proposal from four angles,policy,laws,sociology and supporting measures.It comes to the conclusion that levying a tax based on family unit can better ensure that the same tax burden the same family.By drawing on the experience of the United States France and Japan etc,I put forward the suggestion to levying the mix mode of comprehensive and classification with family as tax unit. |
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