少子老龄化背景下个人所得税课税单位的选择

On the Choices of Tax Units Under the Background of Fewer Children and More Elders Society

目前和今后一段时期内,中国将会面临较为严重的少子化和老龄化危机,个人所得税课税单位的改革应尊重这一经济新常态。将个人所得税的课税单位从个人调整为个人和家庭并行,事实上是把家庭结构的差异纳入税收设计过程中,并在一定程度上鼓励家庭生育和家庭养老,从而有助于引导社会解决少子化和老龄化问题。该举措意味着将自主纳税的权利赋予给个人或者家庭,能够推动纳税人权利和义务相一致。此外,这种转变也为扭转个人所得税对收入分配的逆向调节提供了可能。

Fewer children and more elders are the two prominent characteristics in China for now and time to come , to which the choice of tax unit of individual income tax should be adjusted .Changing the tax unit from individual to family will take the structure of families into consideration , as well as encourage fertility and support the elders by family resource .This will help China to overcome the crisis caused by fewer children and more elders.Besides, individuals and families will also enjoy the right of choosing tax behaviors and ac-cord the rights and obligations in taxation .Moreover, this change will also reverse the possible side effects in individual income taxation .