个人工资、薪金所得税应以家庭为纳税单元

个人所得税法目前已成为与我国国民日常生活密切相关的一部法律,个人所得税也已成为我国税收的主力税种之一。但本次个人所得税法的修订尚没有充分考虑到我国近十几年深化改革所带来的社会环境、税源环境和立法环境的深刻变化,以及这些变化给居民及其家庭在公平税负方面带来的影响。建议个人所得税工资、薪金所得应以家庭作为纳税单元,最大限度地发挥个人所得税在缩小贫富差距、调节社会分配方面的功能。

The Personal Income Tax and Wages Obtained Should Take the Family as the Tax Payment Unit

The personal income tax law at present has become a law related closely to people's daily life in four country. Personal income tax has become one of the main tax. However, the current law on individual income tax amendment has not fully considered the profound changes in our nearly 10 years of reforms arising from the social environment, tax and legislative environments and the influences of these changes on the residents and their families in the aspects of fair tax implications. This paper suggests that pesonal wages and salaries should be taxed based on the family unit and maximize the function of the personal income tax in narrowing the gap between the rich and the poor and in regulating the functions of social distribution.