| China’s personal income tax law was born in 1980.During the past 37 years,the unit of personal income tax is individual.Individual income tax plays an important role in collecting fiscal revenues and regulating social income distribution in the preliminary stage.However,with the rapid development of economy and considerable increase of Chinese citizens’ income level,the problems and defects of the personal income tax system have been exposed.A tax pattern for individuals does not take into account the actual tax burden on taxpayers’ families.It loses fairness,and fails to balance the basic care for poor people.Overall,China’s personal income tax reform must be enforced,while the reform takes the family as assemblage provides a new direction to the tax reform.The reform of personal income tax has always been the hot topic of social development.Compared with Individual taxation system,the family taxation system reflects the real burden of taxpayers and conforms to ability-to-pay principle of taxation.For this point of view,the dissertation sorts out the theory of tax system and analyzes the problems of personal income tax.Based on the research of our national conditions,it analyzes the superiority and feasibility of collecting individual income tax in family unity..In addition to the theoretical exposition,three cases are analyzed to compare the effect of two tax payers on the actual tax burden of taxpayers under different income and family structure,further proving that collecting tax by regarding the family as a tax unit can reflect the horizontal fairness of tax burden more explicitly.Through the research of tax model of family unit of developed countries including USA and Japan etc.,this thesis introduces the thoughts and concrete countermeasures of our country’s personal income tax reform taking family as the unit in order to provide benefits for promoting domestic tax system and offer scientific ideas for the next step of tax system reform. |
