| 以家庭为单位征收个人所得税 |
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| 引用本文： | 刘湘丽.以家庭为单位征收个人所得税[J].陕西青年管理干部学院学报,2014(3):77-79. |
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| 作者姓名： | 刘湘丽 |
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| 作者单位： | 陕西青年职业学院,陕西西安710068 |
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| 摘 要： | 个人所得税的征收，最原始的目的就是想通过税收的形式达到全社会的公平公正，目前世界上很多发达国家都采用以家庭为单位计征个人所得税，而我国尚未实施。我国目前仍就采用分税制来征收个人所得税，以家庭为单位征收个人所得税是必然趋势，相信在不远的未来，我国必然实施这种征收方式。
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| 关 键 词： | 个人所得税 家庭为单位 信息平台 征收 |
Levying Personal Income Tax Based in Families |
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| LIU Xiang-li.Levying Personal Income Tax Based in Families[J].Journal of Shaanxi Institute of Junior Managerial Personnel,2014(3):77-79. |
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| Authors: | LIU Xiang-li |
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| Institution: | LIU Xiang-li (Shaanxi Youth Vocational College, 710068, Xi＇an, Shaanxi, China) |
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| Abstract: | The primitive purpose of levying personal income tax is to attain equality and justice via tax collection, many developed countries adopted levying personal income tax in families , yet it has not been executed in China .Currently , China still utilize system of tax distribution to levy per-sonal income tax .It will be a bound tendency to collect personal income tax in families .Believing in the near future , China will adopt such levying form . |
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| Keywords: | Personal Income Tax in Families Informative Platform Levying |
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