The Research Of Implementing The Family Taxation In Personal Income Tax System Of Our Country

Since our country started to levy personal income tax in 1980, it has been implemented based on tax payment model of individuals as unit. In recent years, with the increasingly intense expectations of the whole society towards the income distribution system reform, the reform of personal income tax is drawing more and more attention from the theory and practice, especially the selection of the family taxation system deserves more attention. Family contributory system can better embody the fairness of principle of tax burden, form this purpose, theoretical analysis, empirical analysis and comparative reference method are adopted in this paper, and some problems existing in current personal income tax are pointed out, in order to benefit the necessity and feasibility of the family contributory system, the construction of family contributory system in our country, promoting tax reform and fair tax. In addition to the conclusion and the introduction, the full-text is divided into five parts, a total of more than 18,000 words.The first part is that the personal income tax is divided into personal taxation system and family taxation system by the tax collection mode. This part compares the characteristics of the two modes taxation system on the basic concept, it can be seen that the family taxation system considers the individual's family burden situation in a greater extent, and also has a more equitable principle than personal taxation system.The second part is the status and problems of the personal income tax. China had enacted the personal income tax in 1980, and had amended several times in order to adapt to the economic development, but the tax levied on an individual unit model remains unchanged. From the reality of the situation, the unreasonable tax deduction standard that set in the personal income tax system, the poor taxpayer's tax consciousness, and the backwardness tax collection and management level, have severely restricted the role of the personal income tax and fully functional, which leads to a unfair tax burden. So there is a need to implement the family taxation system.The third part is to elaborate the necessity and feasibility of the family taxation system. The family taxation system has a strong theoretical basis from the perspective of both economics and law, while our country also has the initial implementation of the family taxation system conditions based on the national reality.The fourth part is the enforcement mechanisms in foreign family taxation system. The thesis describes and analysis some typical countries that implement family taxation system, such as Japan, Germany, and the United States. The pivotal of the implement family tax is the perfect tax deduction system, the sound income monitoring system, and confirming the family tax unit. On these bases, the thesis builds a family taxation in our country.The fifth part is the construction of family taxation system. In the process of implementing the family taxation system will face many obstacles. So this part will propose some steps for constructing our country family taxation system, and response to the hindering factors one by one through learning the foreign experiences and the previous introductions in this thesis. In order to achieve the family taxation system smooth implementation in china, we must promote the taxation reform, perfect the taxation law system, confirm the family tax unit, construct the income monitoring system, perfect tax deduction system, improve the collection and management level and improve the taxpayer's tax consciousness.