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Reflections on Individual Income Tax Units in China

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DOI: 10.23977/FEIM2020.003


Xiaoyan Zhang

Corresponding Author

Xiaoyan Zhang


With the rapid economic development, the income of our residents shows a trend of diversification. The current individual tax adopts the model of taking individuals as tax units. There are many drawbacks in practical applications. The family situation of the taxpayer is not taken into consideration and the tax fairness is not satisfied. Then. This article takes the taxpayer of personal income tax as the research object, elaborates the concept and classification of taxpayer of personal income tax, and on the basis of discussing related theories, analyzes the existing tax system in China and points out the problems existing in taxpayer, For example, this system will lead to horizontal unfair taxation, and individual taxes cannot effectively play a role in regulating income allocation. On this basis, fully analyze the choice of foreign individual income tax payment units, and finally on the basis of the above analysis, put forward the idea of perfecting the tax system and implementing the family as the tax unit.


Personal Income Tax, Family Taxation System, System Concept

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