Solve income tax puzzle with fair policy

Individual income tax has become a hot topic at the annual sessions of the National People's Congress and the Chinese People's Political Consultative Conference National Committee, with some saying that imposing income tax on families as composite units, rather than on individuals, could make the taxation system fairer.

The system of imposing income tax on individuals cannot be said to be fair. For example, the burden of income tax on a family in which only one spouse works is different from that in which both work. Under the existing tax system, the tax burden on one-working-spouse families is heavier.

Even on families in which husbands and wives both work, the impact of income tax could be different. Household expenditure, including expenses on the elderly and children, varies from family to family. Simply put, the tax burden on families with different family structures is different. So when it comes to imposing income tax, expenditure on certain necessities (for instance, livelihood expenses) should be deducted from the overall income of a family.