The Analysis Of The Deduction Standard Of The Personal Income Tax Expense That Considers Family Structure

According to the data of China Statistical Yearbook,the gap between the per capita disposable income has become more and more wide since 2000.According to the Gini coefficient that announced by the state from 2003 to 2015,we can see visually that Chinese Gini coefficient is greater than the warning value of 0.4.In 2008,the numerical even surpassed 0.49.That is to say,the economic inequality has become very serious in our country.The reasons of this phenomenon are diverse,but one of the main reasons for the gradually increasing gap between the rich and the poor in China is that the tax system reform can't keep up with the pace of economic development.It is important to note that the individual income tax which is the tax leverage of state regulation of macro economy and income distribution optimization does not give full play to the role of regulating the income distribution.China's current personal income tax is levied by individuals as a tax unit,without taking into account the factors of the family structure,nor taking into account the taxpayers' livelihood expenses deduction and other issues,which to some extent will lead to tax unfair.In the 2015 and 2016,the State Council issued the"Opinions on Deepening the Key Work of the Economic System Reform",it mentioned the reform of the fiscal and taxation system.The reform of the individuals income tax which is the combination of comprehensive and the classified aspects is mentioned more in details in the opinion in 2015.therefore,a tax reform is imperative.There are many aspects of the reform,the article mainly analyzes the personal income tax deduction standard considering the family structure.The article uses the latest data issued by China's health and nutrition survey on the micro economic family of urban and rural residents,and selected eight categories of household consumer goods including food,housing and clothing.The family structure is divided into eight types,such as single family,married couple,and so on.According to the net equivalent income model to establish a family equivalent size of the general regression model using the above indicators,receiving the family members of the weight index:The weight of the first adult member of the family(in the survey data refers to the head of the household)is recorded as 1.The weight of the other middle members(including adult children)is recorded as 0.97,the weight of the minor children is recorded as 0.48,and the weight of the elderly is recorded as 0.65.And then through the analysis of variance of the disposable income that deduct expenses after taking into account the family structure and without consideration of the family structure,it is further verified that the consideration of the family structure for personal income tax deduction is more conducive to the realization of social equity.In view of the above analysis,it is proposed to design the cost deduction standard considering the family structure and the price level,that is,to calculate the consumption welfare level of the different members of the family according to the equivalent scale factor;to widen the range of the deduction of expenses;Such as taking into account living deduction and the cost deduction;Linking to the price index;using the identity card information for the identification code to establish big data network with the other departments to establish a more comprehensive cost deduction system;Pilot test was carried out in some areas to find the best tax system and extended to the country.