A Study On The Reform Of Individual Income Tax Based On Family

In our country,the personal income tax as a direct tax,plays an important role in regulating income distribution,narrowing the gap between rich and poor and organizing national tax.Since the personal income tax began to collect in 1980,the fiscal revenue has been increasing steadily,and the social economy has gradually stabilized.However,the adjustment of income distribution and narrowing the gap between rich and poor,China's personal income tax does not play the desired regulatory effect.At present,China's personal income tax classification unit,without taking into account the same total family income,but the different actual economic burden of family caused by family economic burden,family economic burden heavy bear the same tax burden even heavier taxes than family economic burden light,thus lost the meaning of tax fairness.In the actual operation process,the individual income tax does not play a role in adjusting the income distribution.Under the current model,the individual income tax system gradually exposed a variety of problems,so that the role of income regulation has been questioned.Personal income tax is closely related to everyone,the voice of the individual income tax reform has been heard.The reform of the individual income tax has been a common concern of the community.With the rapid development of China's economy,serious inflation and rising prices.So at that time,the personal income tax reform issues,stay in increased the exemption threshold,adjusting the tax rate level of detail,ignoring the reform of the personal income tax structure.In NPC and CPPCC in 2017,NPC chairman Dong Mingzhu,chairman and President of GREE proposed to raise the threshold of the current personal income tax,from the current 3,500 yuan to raise to5,000 yuan.Long term focus on improving the amount of personal income tax exemption,but every time mention of family tax reform,the view that the technical conditions are not ripe,do not have the elements of the implementation of the conditions.In this paper,we can not wait until all the conditions are ripe,and then the implementation of family tax reform,the need to create conditions in the absence of conditions.In addition,many western developed countries in the conditions are not perfect,but also the implementation of personal income tax system reform.Our country,after more than thirty years of reform and opening up,both the information technology and the legal system have been greatly improved.Compared with the individual income tax,it is not only the principle of tax fairness,but also the main body of economicsociety.The collection of personal income tax system should be the direction of the reform of personal income tax in our country,only in this way can we alleviate the problem of excessive income gap in our country.This paper is divided into five parts.The first part describes the research background and significance of the topic,research status at home and abroad.Most of the second,introduces the basic theory of the personal income tax system,focusing on the description of the classification and pattern of individual income tax system for units and families for units of the personal income tax system,through the analysis of the family taxation system summed up the advantages of the family unit is the current China "s personal income tax reform direction.The third part describes the development process of China's individual income tax system and the current mode,and in-depth analysis of the existence of China's current personal income tax mode,and puts forward the necessity and urgency of establishing the family taxation system in china.The fourth part describes the successful experience of the individual income tax system in foreign countries,and summarizes the enlightenment to our family tax system.The fifth part puts forward the problems and Countermeasures of establishing the system of individual income tax in our country.In view of the problems of the household system which is difficult to be defined,the standard of expense deduction is difficult to determine,and the household income situation is difficult to monitor,this paper puts forward some effective countermeasures.