CAJ | 학술논문

个人所得税的征收，最原始的目的就是想通过税收的形式达到全社会的公平公正，目前世界上很多发达国家都采用以家庭为单位计征个人所得税，而我国尚未实施。我国目前仍就采用分税制来征收个人所得税，以家庭为单位征收个人所得税是必然趋势，相信在不远的未来，我国必然实施这种征收方式。
개인소득세적정수，최원시적목적취시상통과세수적형식체도전사회적공평공정，목전세계상흔다발체국가도채용이가정위단위계정개인소득세，이아국상미실시。아국목전잉취채용분세제래정수개인소득세，이가정위단위정수개인소득세시필연추세，상신재불원적미래，아국필연실시저충정수방식。
The primitive purpose of levying personal income tax is to attain equality and justice via tax collection, many developed countries adopted levying personal income tax in families , yet it has not been executed in China .Currently , China still utilize system of tax distribution to levy per-sonal income tax .It will be a bound tendency to collect personal income tax in families .Believing in the near future , China will adopt such levying form .