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本文基于促进社会公平的视角分析了我国现行个人所得税以个人作为课税单位存在的问题,进而阐述了以家庭作为个人所得税课税单位的理论基础,归纳、总结了美国和法国个人所得税课税单位选择的实践经验。在此基础上分析了我国个人所得税由个人课征制向家庭课征制转变面临的挑战,并围绕个人所得税采用家庭课税制的改革目标,从课税模式改革、家庭范畴界定、费用扣除项目与标准重构,以及进一步提高税收征管信息化水平等方面提出对策建议。
Based on the promotion of social equity, this paper analyzes the existing personal income tax in China as an individual tax unit exists, and then elaborated on the family as a personal income tax unit of the tax base, summed up and summed up the personal income tax unit of the United States and France Selected practical experience. On this basis, the author analyzes the challenges that the personal income tax in our country will face from the system of individual levy to that of family levy, and adopts the taxation system of family taxation to reform the personal income tax. From the taxation model reform, family category definition, Standard reconstruction, as well as to further improve the level of tax collection and management of information and other aspects of countermeasures and suggestions.