Being relative to individual contributory system, family contributory system of individual income tax is more equitable and efficient on the tax design.
2
薪俸税及个人入息课税的税务宽减会否刺激你的旅游的意欲。
Tax concession under salaries tax and personal assessment may encourage the incentive of travel.
3
我国必须从实际出发,在追求公平与效率的最大化目标中选择家庭课税与个人申报纳税并存的纳税单位模式。
So, a tax model of family tax along with personal tax should be chosen in seeking for the maximization goal of fairness and efficiency from the fact of our country.