纳税单位

费用扣除标准指数化，分地区制定，以家庭为申报纳税单位。

Of the cost deducted from the standard index , sub-regional development , tax declaration of the family unit .

完善的税前扣除制度、健全的收入监控体系、纳税家庭单位的确认是家庭课税制实行的关键所在。

The pivotal of the implement family tax is the perfect tax deduction system , the sound income monitoring system , and confirming the family tax unit .

法律、行政法规规定负有纳税义务的单位和个人为纳税人。

Entities or individuals which are obligated to pay tax in accordance with the law or the administrative regulations are the taxpayers .

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 .