以家庭为单位计征个税的呼声由来已久,行政部门开始试点实践,是为我国个税改革的一个新亮点,但需要指出的是,税收制度是调节社会财富再分配的重要杠杆,完善我国个税制度的关键并非个别技术瓶颈的突破,而是应以系统性的改革举措回归个税制度追求税负公 It is a long time since the tax was levied on a household basis. The pilot implementation of the pilot program by the executive authorities is a new bright spot in our country’s tax reform. However, it should be pointed out that the tax system is an important lever for regulating the redistribution of social wealth, The key to a tax system in our country is not a breakthrough in individual technical bottlenecks. Instead, we should return to the tax system with a systematic reform measure and pursue a tax burden