Research On The Collection Of Individual Income Tax By Family In China

Personal income tax is a kind of tax directly imposed on individuals,which is also a direct reduction of the income of individuals,influenced by various factors such as politics,economy and social development,which determine the diversity of institutional design in different countries.Since the beginning of the personal income tax levy,it has experienced more than 200 years of history.Since China's individual income tax has been implemented since 1980,it has undergone seven revisions so far.The reformed personal income tax has played an active role in raising fiscal revenue,regulating income distribution,and enhancing citizens' tax awareness.For more than30 years,personal income tax income has increased year by year,from a small tax with a small proportion of income to a single person.The important tax categories of concern have become an important part of China's tax reform,affecting the progress of China's tax reform and the success or failure of China's tax reform.As China's economic and social development enters a new historical period,the income gap between different strata in China is expanding,and income distribution has increasingly become the focus of attention of all sectors of society.In this context,all sectors of the society are eagerly awaiting new reforms in the income distribution system,and the role of personal income tax in regulating income distribution is also infinitely magnified.The community has also focused on this year's personal income tax reform.The choice of individual or family as taxpayer is an important problem in the reform of personal income tax,which will inevitably have an impact on the overall reform process of personal income tax system.The choice of tax units will affect the tax base,tax rate and other basic elements of the tax system,thus affecting taxpayers and social development.The individual income tax system in our country has always taken the individual as the object of taxation.The merit of this approach is that it can reflect the neutral nature of marriage,and the collection is simple,and the requirements for the level of tax collection and management are not high,but from a practical point of view,This approach does not really take into account the actual tax burden of taxpayers,and runs counter to the principle that quantity can be taxed.Current 2018 tax The reform has increased special additional deductions,including education for children,continuing education,health care for serious illness,interest onhousing loans or rental of housing,and alimony for the elderly,reflecting the cost of living of taxpayers and their family members,However,it does not accurately reflect the economic burden and comprehensive tax burden of different families.In view of the many differences existing in each family in our society,in order to consider the true tax burden of taxpayers and their families as much as possible,this paper advocates the implementation of the family class tax system,which takes the family as the unit to collect personal income tax.First of all,this paper introduces the background and significance of the topic,the research content and research side of this paper.The second chapter expounds the necessity of carrying out the family class tax system in our country from four aspects:the principle of tax fairness,considering the difference of family burden,adjusting the income distribution and the traditional family view of our country.The third chapter introduces the advantages and disadvantages of individual class tax system and family class tax system and makes a comparative analysis.The fourth chapter puts forward the practical problems and dilemmas faced by the implementation of the family class tax system in our country,including the definition of the scope of the family,the deduction items of livelihood expenses and the determination of the deduction criteria.The control of household income and the improvement of tax collection and management system;No.The fifth chapter introduces the regulations and system design of the family class tax system in the United States and France from the aspects of tax system model,deduction items,deduction standards,tax declaration,tax collection and management,as well as its enlightenment to how to implement the family class tax system in our country.The sixth chapter puts forward the corresponding suggestions for the implementation of family taxation in our country,and through thinking about the difficult problems in the realistic predicament and putting forward the corresponding implementation path,proves that it is very feasible to implement the family class tax system in our country.This paper holds that in the process of individual tax reform,the wisdom of people from all walks of life,experts and scholars should be gathered,and on the basis of considering the specific national conditions of our country,we should reasonably refer to and draw lessons from the choice of tax units in foreign countries.The concrete implementation scheme of collecting individual income tax on the basis of family is worked out,so that the function of income distribution and adjustment of individual income tax is no longer invalid.