本文研讨个人所得税课税单位的选择,通过对经济合作与发展组织(OECD)国家的个税课税对象演变的经验研究和和横向比较,从理论上客观分析了以个人或家庭为课税对象的优劣。从我国现实出发,笔者否定了以家庭为课税对象的改革目标,主张坚持以个人为课税对象,并通过其他方面的改革,比如更合理的费用扣除标准,累进级距调整,通货膨胀率的引入来达到更有效的公平。 This article discusses the choice of individual income tax unit, through the empirical study and horizontal comparison of the evolution of individual tax object in the OECD countries, objectively analyzes the theory of individual or family as the object of taxation The pros and cons. From the reality of our country, the author denied the reform goal of family as the tax object, advocated that individuals should be subject to taxation, and through other reforms, such as more reasonable cost deduction criteria, gradual adjustment of distance, inflation rate The introduction of more effective and fair.