个人所得税的征收关乎社会的公平和稳定。作为一种可能的方向,改革个人所得税的纳税单位—即将现有的以个人单独纳税的征税方式改为以家庭为单位的征税方式,得到了一定的支持。然而,这种方式是否真正适用于我国现有国情?本文基于微观数据,从改善税负公平的角度,以德国和日本两国税制作为参照系,并以采用微观数据量化分析的方法就该问题进行分析。结果显示,以家庭为课税单位并不适用于我国现有国情,然而,随着社会经济的发展、国民收入水平的整体提升,这种课税单位将成为一种适宜的改革方向。 The collection of personal income tax is related to social fairness and stability. As a possible direction, some taxpayers who reform the personal income tax, that is, to change the current tax collection method of individual individual tax payment to the taxation method of family-based units, receive some support. However, this method is really applicable to our existing national conditions? Based on the micro-data, from the perspective of improving tax fairness, the tax system of Germany and Japan as a reference system, and the use of micro-data quantitative analysis of the problem Analyze. The results show that using family as a unit of taxation does not apply to the existing national conditions in our country. However, with the development of society and economy and overall improvement of national income, such units of taxation will become an appropriate reform direction.