Study Of Gender Equality In Individual Income Tax System Arrangement Within

Gender equality has been widely discussed from all circles,but the problem has not been solved until now.In many countries,this issue has even catches the eyes of the government and the mass media,so much as some countries will amendment of the law and various kinds of national system,in order to bring about gender equality.In addition to the thought idea left behind history and culture,there are any other reason could lead to social gender inequality?If not conducting ideological publicity and rights movement,there are any way else to improve the status quo of gender inequality?In this article,we will research of the relationship between tax and gender,by in-depth analysis of the social gender issues in individual income tax system arrangement,within the new fiscal sociology analytical framework.New fiscal sociology chooses tax revenue as its study object,and it mainly study about three branches,the main source of tax,tax compliance and social consequences effects of taxation,while the category of this paper's topic is just belongs to social consequences of taxations.Consider aggravate and eliminate the gender inequality problem by new fiscal sociology perspective will enrich the cognition of the research on gender issues in the traditional sociology.According to the viewpoint of new fiscal sociology theory,improper arrange of the tax system will cause social problems,and social gender inequality is one of the crux caused by the social problems,the influence of gender equality,family and marriage problems bring by tax system,tax policy and tax law formulation are should not be ignored.The theory used in this paper is based on the new financial sociology,and combines the structure and function theory of traditional sociology.Owing to new fiscal sociology was still belongs to a controversial subject up to now,its theoretical system has not yet been formally formed,so except to research the relationship between tax and gender issues,the purpose of writing this article are more hope to enrich the new fiscal sociology theory as a little bit.In addition,there are a lot of social problems has not been resolved,and some system policy has not formed a complete and effective mode yet in the transition period of Chinese society.While finance as the foundation and important pillar of national governance,fiscal systems always plays a most fundamental and security role of the state.Financial institutional arrangement has reflected the basic relationship between the government,market and society,central and local,etc.So establish modern fiscal system is the necessary tasks to establish a modern country.The experience of many developed countries has taught us,during the time of establishing modern fiscal and taxation system,the problem about tax system and gender equality issues has been researched in this paper's research is inevitable and should not be ignored.But in our country,the relationship between tax and gender is still in its initial stage,so this is an important area which is worth discussing deeply.As the author's tentative study of the field,this paper boldly set up a new fiscal sociology analysis framework,and mainly based on the logical architecture of new fiscal sociology research characteristic,use the subject's research methods of the comparative and historical analysis and the institutional analysis,analysis the informal institution formed under specific historical culture background of different countries,impact on the gender issues of individual income tax system arrangement in these countries,on the basis of summarized the theory of new fiscal sociology.And in order to be capable of cater to the need of current personal income tax system reform in China,this article emphasize analyzes the different effects of gender,marriage and family within the multiple choices of tax return unit system which develop one by one,hope for reform provide some reference information for the reform of personal income tax return unit system in our country,and can fully reflect the discipline research characteristic of new fiscal sociology research at the same time.Above all,the particular content in this article will be divided into six chapters,the main component of each chapter is as follows:First Chapter-Introduction Part,it simply introduce the research questions and significance of the article and introduces the relevant conceptions and literature review that are used in the research in details.Finally,it points out author's possible innovation point and shortages in this paper.Second Chapter-Theories and Methods,it concludes theories and characteristics of new fiscal sociology.The author tries to establish the analytical framework of new fiscal sociology by using the research methods of new fiscal sociology.Third Chapter-Informal System Analysis,it discusses the influencing factors of informal system to the individual income tax system.Four Chapter-Analytical Part of macroscopic formal system,it analyzes the successive gender preference in the development of individual income tax system according to historical sequence.Finally,it lays the foundation for the analysis of Chinese individual tax system.Fifth Chapter-Detailed Analytical Part of formal system,through theory of new fiscal sociology and structural functional theory,it conducts in-depth analysis of gender preference for the arrangement of individual tax declaration unit system and it tries to explore some future assistance to the declaration system in our country.Sixth Chapter-Conclusion Part,it proposes author's own viewpoints through the conclusion of previous content and some enlightenment for the completion of individual tax system in our country.