Selection And Design Of Tax Unit Of Personal Income Taxation

Personal income taxation is one of the main taxable sources,it plays an irreplaceable role for the country to raise fiscal revenue,adjust the income distribution gap,and realize the public function of the government.currently,individual is treated as the tax unit in the Personal Income Tax Law of the People’s Republic of China,it over-emphasizes the formal justice of taxation,ignores the consideration of the reasonable factors that reflect the substantive justice of the tax,such as the family’s economic burden,results in horizontal unfairness of taxation,fails to better play the role of its administrative functions,has further widened the income gap of the family and exacerbated social contradictions.However,in the development process of the whole society,the family as the cell of the society,has always assumed the overall function related to human life.The family is the unit that is connected with the market.A lot of expense,such as Children’s education,serious illness,medical treatment,care for the elderly and so on are also happening within the family.Thus,the establishment of the personal income taxation system with family as the taxable unit is more in line with the principle of taxation equity,which reflects the country’s consideration of the family burden,effectively adjusts the income gap of residents,and realizes the horizontal fairness of the tax burden.Next,the author will proceed from the actual situation of China’s social development,combine with the development of national policies and "Internet + ",discuss the necessity of establishing the personal income taxation system with family as the taxable unit,and from the family identification,the amount of tax payable to determine,the ways of declaration,the applicable object and other aspects put forward my opinions on their specific construction.This paper is divided into four chapters: in the first chapter,the author will mainly introduce the background and significance of tax unit in the personal income taxation,and expound the writing ideas and innovation;In the second chapter,the author will try to reference the selection and design of some representative countries about individual income tax units and consider the main factors of the design;In the third chapter,author will base on the actual developing situation of China’s personal income taxation,Combine with the theory of taxation,tryto explain the necessity of establishing a family-based individual income taxable system in China;In the fourth chapter,the author will combine the specific practices of other countries and try to construct a family taxation system in line with the actual development requirements of China,which from the aspects of family identification,determination of the amount of tax payable,declaration method,applicable object,place of tax return.