| Personal income tax,as a direct tax in the country,plays an important role in increasing tax revenues and regulating income distribution.In 2018,the seventh reform of Personal Income Tax Law was passed,which marked the formal implementation of the personal tax collection model of “combination of classification and integration”.In addition,the Personal Income Tax Law has made major amendments,including increasing the deduction of basic expenses,adding special additional deductions and the like,realizing the huge progress of individual income tax in protecting citizens’ right to subsistence and enhancing people’s livelihood and welfare.However,this reform did not fully solve the problems caused by taxation by individuals.The family taxation system regards the family as the taxation unit and the taxation capacity of the family as the taxation standard,which is the optimal choice to achieve fair taxation.In summary,the research on the family taxation legal system of personal income tax in China is of great significance.This thesis is divided into four parts:The first part is the basic theory of family taxation system of personal income tax.The family taxation system of personal income tax refers to a taxation system that takes the family’s overall net income as the taxation object and reflects the family’s true taxation ability.The family taxation system has the advantage of fair taxation,but it cannot guarantee the neutrality of marriage,and it has higher requirements for the level of taxation.Fairness is the first criterion to judge whether a country’s tax system is good.In China,the construction of the family taxation legal system of personal income tax has an important theoretical basis of family economics,a civil law theoretical basis of community property,and a sociological theoretical basis of family functions.The second part is the foreign family taxation legal system of personal income tax and its evaluation.The United States,France and Germany,as typical countries with family taxation system of personal income tax,have scientific tax rate design,perfect reporting system,reasonable expense deduction and strict supervision mechanism,which provide valuable experience for the construction of the family taxation legal system of personal income tax in China.The third part is the necessity and feasibility of implementing the family taxation system of personal income tax in China.The family taxation system of personal income tax is the inevitable choice to play the function of adjusting income distribution of personal income tax,to prevent the loss of national tax revenue and to realize the fairness of taxation.With the perfection of modern tax system,the combination of classification and integration collection mode,the consideration of the special additional deduction system on the taxpayer’s family burden and the improvement of tax collection and management ability make the implementation of the family taxation legal system of personal income tax feasible.The last part is the construction of the family taxation legal system of personal income tax in China.First of all,combined with the characteristics of China’s family structure,the family is defined as a single family and a husband and wife family.Secondly,the French family coefficient method is used to determine the taxable amount to reflect the joint responsibility of family members for the family tax burden.Thirdly,in the design of expense deduction,the expense deduction is indexed and differentiated.In addition,the special additional deduction for children’s education is extended to the birth of children.Finally,clear tax declaration scope and location as well as information-based tax collection and management mechanism ensure the smooth implementation of the family taxation legal system of personal income tax. |
