以家庭为申报单位的个人所得税改革研究

Research on the Family Reporting Mode of China’s Individual Income Tax

个人所得税是现代税制体系的一个基本税种,是财政收入的重要来源。同时,个人所得税在调整贫富差距、实现社会公平方面发挥着重要作用。本文基于对个人所得税家庭征收制的理论基础分析,探讨现下推行个人所得税家庭征收的可行性和配套要求,并提出个人所得税家庭征收的初步设想。

The individual income tax is a basic tax item of modern economic society. At the same time, the individual income tax plays an important role in adjusting the gap between the rich and poor and realizing social justice. This paper explore the feasibility and supporting service of the family-unit individual in-come tax by analying its basic theory. and put forward a preliminary idea of family-unit individual income tax.