摘要
个税改革正如火如荼进行中，以分类和综合的混合所得税制替代单纯的分类所得税制已成定局，而纳税单位的选择仍处于争论中。家庭纳税模式相比个人纳税模式更能凸显税收公平，更具人文关怀，是建立现代化财政税收体制的应有选择。但当前仍存在诸多困境，家庭概念难以界定、税收征管技术存在障碍和纳税人意识淡薄等因素阻碍家庭纳税模式的实现。为尽快推动家庭纳税模式，建议确立以婚姻关系为主导的家庭概念，加快推动“互联网＋税务”平台建设，建立以纳税人利益为中心的家庭申报纳税体系。
The individual tax reform is in full swing, and the alternative tax system, which is classified and integrat- ed, has been established. But the choice of taxpaying unit is still debated. The family tax mode can highlight the fairness and humanistic care of taxpaying compared with individual tax mode,which is the proper choice for establishing a mod- em fiscal tax system. However, there are still many difficulties ： the conception of family is difficult to define, tax collec- tion and management techniques are obstacles, and taxpayers＇ consciousness is weak, which hinders the realization of family tax pattern. To promote domestic tax mode as soon as possible, it is suggested that establish family conception dominated by marriage ,promote ＂Internet and Tax＂ platform construction, and establish a taxpayer interest as the center of the family taxpaying system.
作者
汪伟韬
Wang Weitao(School of Law,Zhongnan University of Economics and Law,Wuhan 430073,China)
出处
《中南财经政法大学研究生学报》
2017年第6期102-106,共5页
Journal of the Postgraduate of Zhongnan University of Economics and Law
关键词
个人所得税
家庭纳税模式
征管技术
纳税意识
Pemonal Income Tax
Family Tax Pattern
Tax Collection and Management Techniques
Consciousnessof Taxpaying
