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家庭课税模式是与个人课税模式相对应的一个概念。个人课税模式是以一国税法规定的居民个人或者非居民个人作为课税单位征税模式。个人在缴纳税款时仅就本人的收入所得缴税而不考虑家庭其他成员的收入状况。家庭课税模式,顾名思义,是以家庭为基本单位对家庭所有收入来源征收税款的课税模式,即对家庭所有成员全部的收入征收税款。目前我国实行的是以个人为课税单位的征税模式,在政治、经济、社会均发生翻天覆变化的当下,其弊端突显。
The family tax model is a concept that corresponds to the individual tax model. Personal taxation model is based on the tax law of a resident individual or non-resident individuals as taxable unit tax model. Individuals pay taxes on their own income only when paying taxes without regard to the income status of the other members of the household. The family tax model, as its name implies, is a tax-based model of taxing all family income sources with the family as the basic unit, that is, taxing the entire income of all family members. At present, our country implements the taxation model based on individuals as taxpayers. At the moment when the political, economic and social changes are all over the world, the disadvantages are highlighted.