论文总字数：27207字

摘 要

个人所得税在我国开征已久，94税改后，我国确立以增值税为核心，随我国经济发展速度加快，GDP上升，企业形式多样，进出口贸易增加，两种所得税收入增加，我国已向双主体税制过渡。2019年新个税法改革以来，个税的公平功能再次得以重新思考，补充调整各项扣除及计算方法，专项附加扣除的加入为进一步向家庭课税制度的变革过渡打下基础，因个税对于个人的实际可支配收入的影响，愈加为社会各行业人群所关注。

个人所得税制度选择以家庭为课税单位还是以个人为课税单位是本文论述的重点，课税单位的选择会影响到税基、税率等税制的各项基本要素，对居民生活和社会发展进步同样产生影响。新个税法中的子女教育、继续教育、大病医疗、住房贷款利息、住房租金、赡养老人这六项专项附加扣除的规定都与家庭息息相关。论文通过三个方面来论证家庭课税制度的优势所在，第一介绍我国个人所得税制度40年来的改革以及当下国情分析家庭课税制的优点；第二在同等收入层次下对比我国与国际间其他实行家庭课税制的国家的家庭税收负担率，通过直观数据体现家庭课税制度的优劣势；第三综合提出我国未来个人所得税向家庭为单位进行申报的变革方向与各项扣除的构想。

为充分发挥个人所得税的税收调节作用，顺应当下减税降费的趋势，进而刺激消费，促进经济复苏，我国个人所得税制应该向以家庭为课税单位进行改革，才能不断巩固扩大直接税在我国税法体系中的地位，改善税收公平功能。

关键词：个人所得税；家庭课税；课税单位；税负

Exploring the Individual Income Tax System with Family as Tax Unit

Abstract

Personal income tax has been levied for a long time in China. Since the tax system reform in 1994, it has been a tax system structure with turnover tax as the main body and value-added tax as the core. In recent years, with the rapid economic development, the national income has increased significantly, and the personal income tax income has also increased. Therefore, China is in the transition to a dual main tax system with equal emphasis on direct tax and indirect tax, The fair function of individual income tax can be reconsidered once again, and various deduction and calculation methods can be supplemented and adjusted. Among them, the method of individual income tax based on family unit is widely concerned by all walks of life.

The choice of individual income tax system is the focus of this paper. The choice of tax unit will affect the tax base, tax rate and other basic elements of tax, and also affect the residents" life and social development and progress. The six special additional deductions in the new tax law are closely related to the family. This paper demonstrates the advantages of the family tax system from three aspects. Firstly, it introduces the relationship between the special additional deduction in the current personal income tax and the family tax system, and analyzes the advantages of the family tax system according to the current national conditions and development characteristics. Secondly, it compares the tax burden of middle-income families at home and abroad according to the family tax system and the personal tax system Thirdly, it draws a conclusion and puts forward some suggestions on the transition from the current personal income tax system to the family tax unit.

In order to give full play to the tax regulation function of individual income tax, grasp the macro-control of the government, follow the trend of tax reduction and fee reduction, stimulate consumption and promote economic recovery, China"s individual income tax system should be reformed to take the family as the tax unit, so as to continuously consolidate and expand the position of direct tax in China"s tax law system and improve the tax fairness function.

Keywords: Personal income tax; Family tax; ax unit; Tax burden

目 录

摘 要 I

Abstract II

第一章 绪 论 1

1.1 研究背景 1

1.2 研究目的及意义 1

1.3 研究内容及方法 2

1.3.1 文献研究法 2

1.3.2 对比研究法 2

1.4 论文框架 2

第二章 个人所得税家庭课税制度改革文献综述 3

2.1 婚姻及家庭观念对个税制度影响 3

2.2个人所得税课征目的及现存问题 3

2.3当下我国实行家庭课税制度的讨论 4

第三章 以家庭为课税单位的个人所得税制度的国际借鉴 5

3.1 我国个人所得税制度的现状 5

3.2 我国以个人为课税单位的个人所得税制度存在的不足 5

3.2.1 因家庭成员收入差异导致家庭整体税负差异 6

3.2.2 父母大病医疗专项附加扣除对家庭整体观念的影响 7

3.3 以家庭为课税单位的个人所得税制度的国际借鉴 8

3.4 美国个人所得税制度 8

3.4.1 标准扣除 9

3.4.2 分项扣除 10

3.4.3 美国个人所得税申报 11

3.5 日本个人所得税制度 11

3.5.1 所得分类 11

3.5.2 各项扣除 12

3.5.3 日本个人所得税申报 12

3.6 美、日两国借鉴意义 13

第四章 以个人为课税单位与以家庭为课税单位的比较分析 14

4.1 美国个人所得税案例 14

4.2 日本个人所得税案例 14

4.3 中国个人所得税案例 15

4.4 分析结论 15

4.5 我国实行家庭课税制度的可行性分析 15

4.5.1 互联网的高速发展为家庭课税制度的实行提供条件 15

4.5.2 以家庭为课税单位的个人所得税制度切合中国国情 16

第五章 我国实行家庭课税制度的构想 17

5.1 明确课税的家庭范围 17

5.2 个人所得税扣除项目及扣除标准构想 18

5.2.1 合理确定扣除项目 18

5.2.2 费用扣除标准确定 18

5.2.3 扩大专项附加扣除范围 19

5.2.4 细化专项附加扣除 20

5.3 税率改革构想 21

5.4 完善征管制度 22

5.4.1 完善基础办税服务 22

5.4.2 完善优化疫情期间税收监管程序 22

结 论 24

致 谢 25

参考文献（References） 26

第一章 绪 论

1.1 研究背景

我国个人所得税自开征以来以历经四十年有余，个人所得税的征收无论对于居民消费水平的调整还是对于经济宏观调控都有着不可或缺的作用。但是回顾西方发达国家税收发展历程，于20世纪后半叶，经济发展室碍难行，为恢复经济活力，在西方国家供给学派指导下，进行了双主体税制的改革，所得税的功能再次被众多学者所关注与思考。

我国个税成立以来经历了多次修订，见表1.1。

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