Research On The Reform Of Personal Income Tax Based On Household Acquisition Unit

All is known,personal income tax is a common tax.The reason of organizing the tax is reaching revenge and redistribution.Since the introduction of a tax in China,the income from individual taxes has risen steadily,and the proportion of total tax revenue has increased.It has to be said that personal income tax has played an extremely important role in organizing taxation.However,in regulating another major function of redistribution,China's personal income tax failed to achieve its ideal adjustment effect.This is because China's individual income tax adopts a separate income tax system based on individual taxpayers.It does not consider the difference in the economic burden among households with the same total income,making some taxpayers who have greater family burden pressure bear the same burden as others.Taxes,this loses the meaning of fairness.Against this backdrop,the whole society is increasingly looking forward to the reform of the personal income tax system.However,due to the fact that the adjustment of the overall structure of personal income tax is too broad,the progress of reforms has been slow.The reform measures have remained on the details of raising the amount of exemption,adjusting the tax rate,and so on.This has led to the increase of low-and medium-income income for taxpayers.The crowd has added to the tax burden of the middle and low-income groups,and the effect of the reform is not satisfactory.Based on this,this article is based on the current national conditions of our country and analyzes the issues that individual income taxation in China is exposed by individuals.Then,by comparing the individual taxation system with the household taxation system,we explain and demonstrate the advantages of using households as the collection unit.It has clarified the direction of China's personal income tax reform-establishing a personal income tax system for the family tax system.Afterwards,the definition of household and family income and expenditure,the complexity of the cost deduction standard under the family taxation system,the tax rate system,and the monitoring system were used to elaborate the difficulties faced by China's personal income tax reforms in the implementation of the family taxation system,and finally in some western developed countries.Based on the empirical results of the personal income tax system,a series of measures and specific supporting conditions for the reform of the personal income tax family tax system were proposed.The entire article adopts a combination of literature research method,case analysis method,quantitative analysis method,and comparative analysis method,which breaks the original research ideas and is based more on the perspective of fairness to explore the reform of China's personal income tax.On the one hand,we theoretically demonstrated that the focus of China's personal income tax reform should be to change tax units,that is,the current system of personal taxation into a family tax system.This is because the collection of personal income tax in households is not only a reflection of the principle of fair taxation,but also reflects the values of traditional Chinese culture to a certain extent.The comprehensive tax system that levies personal income tax on family units should be the direction of personal income tax reform in China,so as to fundamentally alleviate the problem of unreasonable tax burden on individual income taxes in China.On the other hand,it demonstrates the feasibility of the personal income tax family taxation system from the practical level,and puts forward specific measures to speed up the promotion of tax-based family taxation system in China.