浅谈公平视角下家庭为纳税单位的改革

A Brief Discussion on the Reform of the Family as the Tax Unit from the Perspective of Fairness

摘要: 我国历次个人所得税改革的重心是提高免征额和完善超额累进税率，尚未从纳税单位上改革。本文比较了个人为纳税单位和家庭为纳税单位两种不同纳税单位模式的优缺点，探讨了我国当前的国情，分析改革纳税模式的迫切性与可行性，分析了推行以家庭为纳税单位可能面临的障碍及应对措施。

Abstract: The focus of reform in Chinese personal income tax exemption has been to raise the Exemption Amount and perfect the Over Progressive Tax Rate, but not yet reform on the tax unit. This paper compares the advantages and disadvantages of two different tax unit models, which take individual and family as the tax unit respectively, discusses the urgency and feasibility of the reform of taxation model in our country’s current situation, and analyzes the barriers and their countermeasures to pursue the family tax unit.