纳税单位 meaning in Chinese

tax unit
unit of taxation

In its reform , therefore , we can begin with improving the expense deduction system through scientific measurement , referring to the practice of " standard deduction " and " exemption " for low income people in some de eloped countries and selecting households as the taxation entity , so as to ensure that households with the same income pa their fair share of tax and better follow the principle of equity of taxation
因此个人所得税改革可以从规范费用扣除制度出发，参照20世纪80年代以来一些发达国家对低收入者采取“标准扣除” 、 “宽免”的办法，通过科学测算，健全个人所得税费用扣除制度，选择以家庭为纳税单位，力争做到相同收入的家庭纳各自相当的税，更好地体现税收的公平原则。