在经济危机日益蔓延的今天,拉动内需,扩大生产,调整企业的资金越来越依赖于国家税收。改革纳税对象制度不仅是制度层面的改革,更是中国未来经济发展的契机。应该将以家庭为纳税对象制度作为税收改革的一个支点来构建公平、成熟的税收体系。 At a time when the economic crisis is spreading day by day, stimulating domestic demand and expanding production have increasingly relied on state revenue to adjust the funds of enterprises. Reforming the tax-paying target system is not only an institutional reform, but also an opportunity for China’s future economic development. The family tax system should be used as a fulcrum of tax reform to build a fair and mature tax system.