家庭课税制与个人所得税综合改革

Family contributory system and the integrated reform of individual income tax

家庭课税制相对于个人课税制来说,在税制设计上更为公平有效、更符合相关法律的规定、更能准确地反映经济行为决策的微观主体。家庭课税制应是我国个人所得税改革的方向。家庭课税制的优化创新,包括重新确定纳税单位、实行综合所得税制、规范税基、优化税率并改进相应的征管手段和方法。

Being relative to individual contributory system, family contributory system of individual income tax is more equitable and efficient on the tax design. As far as jurisprudence is concerned, it inosculates the rules related to the law and even embodies properly the determinative tiny body of economic action. Therefore, family contributory system should be the reform direction of our individual income tax. With family contributory system, our individual income tax should be more advanced and innovative, including restating the tax payment unit, practicing integrated income system, standardizing the tax base, advancing the tax rate and improving the corresponding measure and means of levy and management.