Liu Shangxi, member of the CPPCC National Committee and director of the Chinese Academy of Financial Sciences, recently talked about the issue of individual income tax reform. He said this needs a comprehensive balance. It is necessary to consider what expenditures the government can reduce while reducing the tax and fees, and we cannot simply expand the government deficit. Otherwise, it will have a negative impact on the development of the national economy. On the issue of individual income tax reform, there are views and suggestions on the taxation of families as a unit, but Liu Shangxi thinks it is very difficult to implement and involves how families are defined. Just as importantly, the taxation of families as units requires a clear understanding of the family's assets, the status quo of family members, and so on. The first and most difficult task of such implementation lies in the collection and comparison of information. If the information is not clear, taxation on the basis of family units will inevitably lead to greater unfairness. Liu Shangxi said, "For example, in the process of collecting information,If only the income situation is clear, and the situation of the financial assets of the family is not clear.,It's possible that a multimillionaire who doesn't have a job income may receive subsistence allowances.That is the poor in terms of labor income, but the rich according to the asset status." Therefore, the tax reform needs to haveComprehensive consideration.The information system of personal tax and property must be aware of all the people"It's not so easy. If these basic information is not set up, all discussions on how to collect taxes are utopian."