Tax Unit Of Individual Income Taxation

The research object of this thesis is "personal income tax". Personal income tax is a a commonplace talk of an old scholar topic, but the attention it received in recent years significantly increased. This is because China has gradually opened up to a tax levy unit of the reform process, on the other hand is due to the widening gap between rich and poor, unfair income distribution, social psychological imbalance problem is no longer a minor phenomenon, and gradually escalated into a major social problem. Then, restart the tax reform, in order to play this originally should have effective regulation of unfair income distribution in the Robinhood tax, which is the common aspiration of the people, enjoy popular confidence.China’s tax levy since1980since the operation has been relatively good. Intermediate increase a few times salary project expense deduction standard, but also to some extent to keep up with the development of time. In particular, since China’s introduction of early has been used to individual as the tax unit on taxes, the number of the initial stage of the reform in social technology backward, lower income residents, the need to pay personal income tax is seldom the case, is nothing more than a fit when conditions selection. But time flies,30years of reform, all aspects of social and economic life has undergone tremendous changes, a policy once the rationality, the rationality does not mean forever. First of all, we see in the tax reduction effects perspective of Gene coefficient calculations, compared with Britain and the United States have been around5%and10%positive moderating effect, regulation results in our country has been hovering between negative and weak positive decimal.About family and personal choice, Liang Shuming "meaning" in Chinese culture, customs and ethics points out:China to take the place of religion, ethics and customs that revolves around the concept of "family" set up, and by the small home to you. Western economist Mr. Keynes also carried out the initial consideration of economic and social activities in the economic activities of the unit is divided into two departments of enterprise and family. Visible, in the economic and social activities, family expenses and decision of a person’s economic choices, work, life burden, psychological environment have significant influence. It is because of this, in the setting of tax system, many countries will be home this tax considerations as the preferred unit design.In July22,2012, China’s Ministry of finance made publicly said:for the early realization of press home levy personal income tax be ready. This statement indicates that China will open to tax unit tax reform as the breakthrough point of the next step of the processIn this paper, the author focuses on the United States, France, Japan, India and other four countries, in order to provide some reference for our tax reform. The United States of America’s tax system is perfect and mature, the tax authority offers five ways of tax units available for taxpayers, comprehensive and rigorous design. The French take the family as the payment unit, the expense deduction coefficient measures adopted in the standard and proportional limit method not only human and scientific and reasonable. Although Japan is based on individual tax units, but in the personal expense deduction which not only covers the cost of the tax burden of family life, but also all situation of family living costs for deduction standard design different, very comprehensive. India as a national conditions and China are close, with large population, large agricultural country, in50years ago that has carried out tax levied according to the family, to carry out the measure in the technical level, the taxation environment are relatively backward situation, method, the choice of system, arrangement, and reform the courage is worth we learn. In summary and thinking of "others" at the same time, I also have my own attitude:any specific institutional arrangements, are due to external conditions, constraints, the premise and the environment changes, it is important to understand other countries tax mechanism design ideas and intentions and excellent result of running the idea system design, instead of copying others’.Needless to say, the construction of any system must be over time, it is not only the consideration of the resourcefulness and courage, in some key points of consideration, it is the entire society’s courage and conscience. Hope can not only consider the problem of tax agents from cost and efficiency, and can focus on the long-term and high, will have been lack of basic value and care taken into account.