Issues And Countermeasures Of Gender Discrimination In Personal Taxation

With the continuous development of the economy and the continuous deepening of reforms,China has gradually changed the development model of traditional planned economy and gradually relied on the power of the market to allocate resources.Based on the preference of labor groups,enterprises as rational organizations that seek to maximize profits have caused complex structural changes in the supply and demand of the sex labor force,leading to serious differences in taxation between men and women.On the one hand,the difference in taxation between men and women stems from the preference of the employing unit for different individual characteristics of both sexes.On the other hand,in addition to individual characteristics,the reason for gendered tax differences also stems from discrimination in the system of social laws and regulations.On this basis,the core issue of this paper is the root cause of the post-tax difference between men and women in China.Based on questionnaire survey data,a simple analysis of tax differences between men and women was conducted,including direct descriptive analysis and related simple regression analysis.The Oaxaca-Blinder decomposition method was used to empirically analyze the tax gap caused by gender discrimination.Based on the empirical results,we can see that different industries and different units have different effects on individual taxation of men and women.Among them,the manufacturing industry and state-owned units have a greater impact on male taxation;agriculture,forestry,animal husbandry,fishing and government units have a greater impact on women.In addition,it was found that the male and female genders had the greatest gender differences in the manufacturing industry,with an average of 3.73.Although the differences between men and women are different,but for the financial industry,the differences between men and women are basically the same.At the same time,the influence of the financial industry on the genders is not significant.Therefore,when formulating individual income tax policies,China should fully consider the gender differences in wage income between men and women in the same industry and implement the same industry to differentiate men and women in order to achieve a fair gender balance between men and women.