个人所得税实行家庭申报制可行性研究

Study on the Feasibility of Implementing Family Declaration System for Individual Income Tax

个人所得税与居民利益直接挂钩,每次个人所得税的改革都是居民关注的焦点和核心。自个人所得税开征起,我国个人所得税税制从征税对象、基本费用扣除、税率等方面就在不断的完善。但是纳税单位一直没有进行涉及,始终实行以个人为纳税单位进行申报缴纳的个人所得税制度。这种申报纳税制度在起初发展阶段为我国筹集了财政资金,简化了征管手续。但是,随着社会经济的发展,以个人为纳税单位申报纳税的缺陷逐渐显露出来,尤其未将纳税人的家庭负担完全考虑在内,不利于进一步缩小收入差距、维系社会的和谐稳定等。因此,为了与我国国情相适应、与国际税制接轨,同时弥补以个人为单位申报纳税的不足,我国可实行以家庭为纳税单位申报缴纳个人所得税的制度。

Individual income tax is directly linked to residents'interests.Individual income tax reform is the focus and core of residents'concern every time.Our personal income tax system has been improved from many aspects,such as tax objects,basic cost deduction,tax rate and so on since it was levied.However,the tax authorities have not been involved,and the individual income tax system has always been imple⁃mented.This tax declaration system raised financial funds for our country in the initial stage of development and simplified the collection and administration procedures.However,with the development of social economy,the defects of using individuals as tax payers to declare tax gradu⁃ally emerged.Especially it failed to fully take the burden of taxpayers'families into account,which was not conducive to further narrowing the income gap and maintaining social harmony and stability.Therefore,in order to adapt to our national conditions,conform to the international tax system and make up for the deficiency of taking the individuals as the unit to report tax payment,our country can implement the personal in⁃come tax system which takes family as the tax unit.