更合理的制度设计,是合并计算家庭所有收入,再考虑人均收入水平的差异,区别对待优化个税制度设计,需强调“综合计征,分类扣除,年度结算”的改革方向,以利优化其调节社会成员收入的功能。与此相伴随,还有一个值得重视的优化要领:按家庭征收,以追求更具实质意义的公平。很显然,在不按家庭、仅按个人征收个税的目前情况下,同样水平的收入,在家庭瞻养系数不同的两个纳税人那里只有一个征收办法,很容易导致极大的不公平:假定甲与乙的 A more reasonable design of the system is that all incomes of the family should be combined and then the per capita income level should be taken into consideration. Differentiating the design of an optimized tax system needs to emphasize the reform direction of “comprehensive tax collection, tax deduction and annual settlement” Optimize its ability to regulate the income of members of society. Accompanying this, there is another important point worth highlighting: collecting by family in pursuit of more substantive justice. Obviously, in the current situation of not paying taxes on a family-by-person basis, the same level of income would have a very high degree of inequity in the case of two taxpayers with different family support factors: Assume A and B’s