基于家庭征收的个人所得税制改革研究

Research on the Reform of Personal Income Tax System Based on Family Expropriation

个人所得税是征税机关向自然人个人所得征收的一种直接税。自其开征以来,个人所得税由于税基广阔,在筹集财政收入方面起到了不可忽视的作用,也成为我国财政收入的重要来源之一。随着中国经济的迅速发展,所有人在享受着社会发展带来的福利同时,也面临着贫富差距过大的危机。因此,面向个人所得征收的个人所得税也有着一项更为重要的职能——调节收入分配。但是,在实际生活中,个人所得税尚未充分利用其在规范收入分配方面的积极作用。纳税单位作为税制的基本要素,在其选择上要随着社会日益发展的需要进行调整与改变。

Personal income tax is a direct tax levied by the taxation authority on the personal income of natural persons.Since its levy,due to the broad tax base,personal income tax has played a significant role in raising fiscal revenue and has become one of the important sources of fiscal revenue in China.With the rapid development of China's economy,everyone is enjoying the benefits brought about by social development,and is also facing the crisis of a large gap between the rich and the poor.Therefore,personal income tax for personal income tax has a more important function-regulating income distribution,but in reality,personal income tax has not fully utilized its positive role in regulating income distribution.As the basic element of the tax system,the choice of taxpayers must be adjusted and changed with the growing needs of society.