家庭是社会的细胞,是消费的主要单位,家庭整体收入水平将直接决定家庭成员的生活水准。不加区别地对社会成员征纳同额个税,忽略了家庭之间的差异,造成了实质上的不公平。与个人课税相比,以家庭为单位征收个税的最大优点在于,能够充分考虑到一个家庭的实际支出状况,更符合现代社会个人所得来源广泛的特点,使得税后的结构尽量保证公平。在个税制度比较成熟的 Family is the cell of society and the main unit of consumption. The overall income level of the family will directly determine the living standards of family members. The indiscriminate collection of the same amount of tax on members of the community ignores the differences between families and creates substantial inequities. Compared with the individual taxation, the biggest advantage of collecting tax by family unit is that it can give full consideration to the actual expenditure status of a family and more in line with the wide range of sources of personal income of modern society, so as to ensure that the post-tax structure is as fair as possible. In a tax system is more mature