当前,我国个人所得税实行个人课税制引发的弊端日益突出,社会上对实行家庭课税制的呼声越来越高。虽然目前我国实行家庭课税制的条件还不十分成熟,但家庭课税制以其特有的优势代表着我国个人所得税税制改革的方向。 At present, the drawbacks caused by the introduction of a personal taxation system in our personal income tax have become increasingly prominent. There is a growing public call for the implementation of the family taxation system in our society. Although the conditions for implementing the family taxation system in our country are not yet mature, the family taxation system, with its unique advantages, represents the direction of the reform of the personal income tax system in our country.