Our Country’s Tax Unit Of Personal Income Tax Research Under The Perspective Of Tax Law Basic Principles

How to choose the tax unit of Personal income tax plays a vital role in a country’s tax system design. In recent years, researching on direction of tax reform in our country has never been interrupted, mainly focusing on the issue --- the tax unit of Personal income tax reform. In general, the western countries will take three factors into consideration when choosing tax unit of Personal income tax:tax revenue fair principle, neutral principle of marriage, and tax progressive principle. Our country, in the process of the optimal selection of tax unit, should also be in consideration of the three factors. In terms of the choice and implementation of tax unit by other countries, currently, there are mainly two selective types of the tax unit:individual taxation system and family taxation system. Both of them have virtues and defaults. Individual taxation system is simple and conforms to the neutral principle of marriage, but it is not conducive to the realization of fair principle advocated in the process of the tax revenue. Although family taxation system pays more attention to tax revenue fairness, it easily incurs two phenomena:"marriage reward" and "marriage punishment", which is not in accordance with the requirements of the neutral principle of marriage. The author of this paper will discuss this problem from the perspectives of the tax revenue fair principle and the neutral principle of marriage. First of all, the author of this paper makes a comparison between individual taxation system and family taxation system, then analyzes selection of tax unit of personal income from perspectives of tax revenue fair principle as well as neutral principle of marriage. Finally, the author of this paper draws a conclusion that family should be chosen as the tax unit of our country’s Personal income tax based on the consideration of tax revenue fair principle; while the individual taxation system should be carried out based on the consideration of neutral principle of marriage. Currently, under the background of building a harmonious socialist society, social justice has being been attached more importance by people in China. Accordingly, tax revenue fair principle should be taken into account when tax unit of personal income tax is optimization ally selected. On the contrary, family taxation system can adapt to development of times because of its embodiment of tax revenue fair principle. So it is apparent that carrying out family taxation system is inevitable requirement of social development. Britain, America and France are three countries that implemented or are implementing family taxation system, which, for Chinese, is reference for optimization selection and realization of tax unit of personal income tax. By drawing successful experience from western countries and consummating such relevant laws as the current individual income tax law and tax administration law, family taxation system in china can be improved and obtain more and more law support.