税收负担的内涵是指由于课税主体的运行而给纳税主体带来的经济利益减少，是纳税主体承受的税收状况或量度。
The connotation of tax burden means that the reduction of economic interests of the tax payers due to the operation of tax collecting.
家庭课税制相对于个人课税制来说，在税制设计上更为公平有效、更符合相关法律的规定、更能准确地反映经济行为决策的微观主体。
Being relative to individual contributory system, family contributory system of individual income tax is more equitable and efficient on the tax design.
家庭课税制相对于个人课税制来说，在税制设计上更为公平有效、更符合相关法律的规定、更能准确地反映经济行为决策的微观主体。
Being relative to individual contributory system, family contributory system of individual income tax is more equitable and efficient on the tax design.
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