The Optimization Research On Tax Unit Of Individual Income Tax

The taxable unit has two types: personal system and family system.Select what ispersonal income tax unit, laid the basic points of the reform of the personal income taxsystem in a country.Our personal system of personal income tax system, the applicationis cited the Act taxable items, classified design costs on the basis of the standarddeduction, tax incentives and tax table, tax legislative principles.However, the society isa big collective, the family is the basic unit in the collective behavior of personal tax isnot only a manifestation of their own ability, more closely related to the familyenvironment.The taxpayer’s identity is usually three types: single (unmarried ordivorced), married, head of household (single parent dependent objects).Differentfamily structures have different tax burdens, and therefore its ability to pay alsovaries.This requires that examine the taxpayer’s ability to pay, to fully consider theimpact of family structure.In other words, family tax unit, in order to truly reflect theamount of pay principle.Domestic and foreign scholars on the optimization of the tax unit choicebenevolent see benevolence and the wise see wisdom and perspective each half.Scholarsbelieve that our personal income tax in favor of the individual as the means of taxcollection in China backward, single access to information, and do not have to re-selectconditions;On the other hand, scholars in favor of family tax unit is based on theprinciple of fair amount of law can afford.The second chapter describes the theoretical basis of the personal income taxsystem, personal or family tax unit.Individual tax personal income tax system is apersonal ideology, this Theory, Theory of Human Nature an extension of the taxsystem;Emphasize the importance of the personal income tax introduction of thetheoretical basis of family tax unit to explore four dimensions: First, sociologydimensions.Biological and social properties of the family make an indivisiblewhole;Second, Economics dimensions. The family is the basic unit to participate insocial activities, and to minimum input for maximum output as the goal;MaritalRelations dimension. Husband and wife in the family life is the most important familymorality, both raising children and support for the elderly obligations, allocation ofproperty rights.Fourth, the tax law dimension. Family tax unit reflects a fair tax andlegal principle. Chapter gave a detailed exposition of the basic provisions of the tax unit of China’spersonal income tax.Personal income tax revenue in2012totaled582.024billion yuan,accounting for the total tax revenue5.26%.First, the economic development of the rapidgrowth of residents’ income;Secondly, in the case of threshold increase, improve themonitoring system of the tax department at all levels, the withholding tax rate on fullimplementation of the reporting system, to ensure the steady growth of the personalincome tax.The fourth chapter describes a different definition of the tax unit and internationalcomparison.Personal system has a good marriage neutral marriage neither encouragesnor punishment.The family system is focused on achieving the efficiency and fairnessof the tax principles.International,1990, the United Kingdom and Japan in theirpersonal tax unit, family tax unit in France and the United States, the tax system designhighlights simple.Four of the country’s tax system, whether in theoretical research orpractical experience walking in the forefront of the world’s most optimal choice forChina’s personal income tax units, so their research can provide a reference.Chapter view from abroad back to the country, mainly the feasibility of our familytax unit advancing.Although the implementation of the new personal income tax law,but the challenges facing China’s personal income tax is still grim.Family tax unitshould have the condition, we have come to the present, China does not have toimplement the family as a taxable unit.Many factors limit its development,For example,China’s classification tax model unreasonable expense deduction "one size fits all",unreasonable rate structure, and the difference in the collection and management ofquality steal, escape, evasion and serious.Long term, however, China’s personal incometax system should be to the family tax unit, China should actively create the conditionsnecessary for the implementation of the personal income tax system of family tax unit.