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中文摘要：
家庭课税观点近年来广受热议，移植西方的家庭课税制度需要充分探究国外家庭课税的理论渊源与制度设计，以家庭为纳税单位与我国税制的非契合性特点、以综合所得为征税模式与我国税制的非可行性特点、设计家庭费用扣除与我国税制的非公平性特点共同形成了家庭课税在我国施行条件尚不成熟的客观困境，家庭课税并不是我国个人所得税改革的应然之举。
英文摘要：
The family tax has became a hot topic these years. However, it it necessary to study the theory origin and design background of western family tax system. These are three disadvantages in China to apply the family tax system： Firstly, family tax unit is not coordinate with our tax system; Secondly, tax in comprehensive income is not feasibile with our tax system; Finally, family expense deduction is not impartial with our tax system. In a word, family tax is not the ought act of Chinese personal income tax reform.
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