Research On The Family Taxation System Of Personal Income Tax In China

Personal income tax is an important tax category in China.It is closely related to the life of citizens.It plays a role in regulating income distribution,narrowing the gap between the rich and the poor,and organizing national taxation.Individual tax reform has always been the core and focus of China’s tax reform,and it has touched people’s hearts.Since China introduced the personal income tax in 1980,personal income tax has played an important role in making the fiscal revenue increase steadily.However,the function of promoting the fair distribution of income and narrowing the gap between the rich and the poor has not played an ideal effect.With the continuous prosperity and development of China’s market economy,the continuous advancement of reform and opening up,socialism with Chinese characteristics has entered a new era.Under the new situation,some problems have arisen in the design and actual operation of China’s personal income tax system.After the personal income tax reform in 2018,China’s personal income tax system has been transformed from a classified income tax system to a classified comprehensive income tax system,which can basically be adapted to the current economic and social development of China.The most prominent problem at present is the choice of taxpayers.The individual class collection and management system is simple and convenient,and the cost is relatively low.It has certain advantages from the perspective of efficiency.At the beginning,there was also an unreasonable tax burden.However,because the development of the national economy is relatively backward,the situation is not serious.However,at present,the operation of the model in practice is becoming more and more incompatible with the changing economic situation..The individual class tax system with individual taxpayer only focuses on the income of individual taxpayers without considering the income status and economic ability of the family as a whole,and cannot objectively and realistically assess its tax burden bearing ability.Obviously,it violates the quantity class.The taxation principle of taxation,resulting in unfair taxation,will not fully realize the adjustment function of personal income tax,and will also affect the compliance of taxpayers,which will bring potential obstacles to the normal development of tax collection and management activities,and even induce Tax avoidance.Therefore,the family as the tax payment unit will be the direction of the next reform of China’s personal income tax system.The establishment of the classified comprehensive tax system and the implementation of the special additional deduction system have also created favorable conditions for the implementation of the family class system.In addition to the introduction,the paper is divided into four parts.The first part of this paper gives a brief introduction to the concept of personal income tax and the concept of taxpayer.It focuses on the analysis and discussion of the concept,advantages and disadvantages of individual class and family class,and the family class and marriage.The issue of the neutral principle is analyzed.The second part first analyzes the problems existing in the current individual course system,and deduces the implementation from the two aspects of the family class system,which is more in line with the principle of tax fairness and the principle of quantity taxation,and is more suitable for the special deduction system.The necessity of family class recruitment.The third part is the feasibility analysis of the family class system.Firstly,it draws on the extraterritorial experience of the family as the taxpayer.Secondly,the establishment of the comprehensive income tax system provides a good foundation for the system level,and then discusses the tax collection and management level.The improvement,especially the establishment of a personal unified tax identification number system,provides technical support.The fourth part proposes that the current deepening of the reform of the tax system should be based on the implementation of the family class system as a reform path,focusing on the definition of the taxpayer family,and from the declaration system,the special additional deduction system and other related supporting systems.In one aspect,it proposes countermeasures and suggestions for the implementation of family class recruitment.