The Explore Of Standard Cost Deduction Of Personal Income Tax By The Family Unit

In recent years,with our country's rapid economic development,people's income is increasing,life is gradually improving,but the National Bureau of Statistics announced the Gini coefficient which residents measure of income inequality is 0.469 in 2014,0.473 in 2013,0.474 in 2012.They all exceed international standards cordon of 0.4.Obviously,after the implementation of personal income tax reform in 2011,the Income Gap in our country is still large,and the tax system did not play a role of regulating income distribution to narrow the income gap.The biggest problem is that the personal income tax system which levy tax by the individual unit can not effective-ly regulate the distribution of income.Personal income tax system by individual unit will result in lateral unfair tax and vertical unfair tax because the sources of family income and the number of income are different,so it can't achieve the role of regulating the distribution of income;secondly,the couple can transfer through the family wealth to achieve the purpose of tax evasion,which will harm the national interests;in addition,with continued rapid economic and social development,sources of income residents are changing to be more diversity,the current personal income tax is no longer adapt to the development of society.And establish a personal income tax system by the family unit can solve the above problem to some extent,so it is necessary to study the personal income tax system by the family unit.The problem of how to levy personal income tax is complexity.The paper only studies the questions of standard expense deduction.The first part introduces the background,purpose,meaning and the main method of the study;the second part is the literature review which contains the literature of the United States and Japan's personal income tax expense deduction way,the explanation of standard expense deduction and the concept of Equivalence scale;the third part describes the specific equivalence scale model-Muellbauer model;the fourth part is the equivalence scale empirical analysis,we estimate all kinds of goods equivalence scale by survey data and the method of maximum likelihood;in the fifth part,we use the derived equivalence scale account the standard deductions;finally,section six concludes the conclusion,and then raises the issue for future research ideas.This article is exploration about the question that expense deduction standard of levying personal income tax by family unit.It tries to provide a theoretical basis and reference value for the built of social welfare policies.