Exploring the Reform of China's Personal Income Tax System in the Context of Digitalization:Based on the Perspective of Combined Family Taxation
China's current personal income tax is mainly collected on an individual basis.But with the development of the economy and changes in the social environment,this kind of collection has revealed its own shortcomings,and it is necessary to change the collection method to solve some problems.Family-based personal income tax is another way to collect income tax,which is more reflective of social fairness,but due to the limitations of various conditions,China has been exploring its practical path in tax design and reform.With the development of big data technology,it provides opportunities and conditions for the reform of the collection method of personal income tax based on the family unit.This paper firstly introduces the necessity of reform,then describes the difficulties of the current reform,and finally discusses how digitalization can promote the reform,hoping to contribute to the reform of the collection method,so as to give full play to the important role of the personal income tax in narrowing residents'income gap,regulating the distribution,and realizing the social fairness.
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