Abstract: Intergenerational transfers between family members are an extremely common economic phenomenon, and there are rich theoretical models and empirical work on the China background. As of now, we do not know much about the parental transfers made by Chinese parents to children who do not reside with them. And son-preference is a problem that cannot be ignored in the study of parent-child relations in China. The purpose of this article is to examine whether gender and other child characteristics have an effect on parents' transfer decisions using panel data. I created a panel data with 3 waves from CHARLS and estimated the casual effect of children’s gender on parental transfer using fixed effect models. According to my research, Chinese families have son-preference in parental transfers. Compared to females, men have a 20.3% higher transfer probability and a 1995 RMB higher transfer amount than women. Surprisingly, child income seems to have no effect on parental transfer. This may be due to cultural background differences. Chinese culture values giving money as an expression of love and care to juniors. As a result, parental transfers are more likely to be a form of family interaction rather than financial assistance in China.

Abstract: The purpose of this study is to design a plan to collect individual income tax by family, to discuss a feasible way of collecting tax by using designed project to calculate the data, and our project aims at alleviating the tax incidence of the wage earners. Study methods: compare in international range, simulation of tax system, normative analysis. We choose America, England, Japan, Germany, Denmark, India and Singapore to analysis, mainly compare and summary in several aspects such as status of individual income tax, collecting model, the structure of tax rate, benefit of individual income tax. Data sources: The sampling survey data (UHS) of urban residents living in Liaoning, Shanghai, Sichuan, Guangdong. Sample size: 128866 persons. Study result: Our country still have a long way to go comparing with those countries developed in individual income tax, following are the reasons: First: The sources of our countries residents ‘individual income are complicated, there are some bugs in collecting the tax by sorting the earning. Second: The awareness of taxpayers paying the tax on their owner initiative has been weakened because the fiscal revenue expenditure data disclosure of our country lack of diaphaneity. Third: As a kind of direct tax, the individual income tax has a high discomfort index. Study conclusion: Combining with the newly direction of the individual income tax reformation of our country, we conclude four suggestions to the government. First: To set up a complete tax information collection and management system by using currently nationwide ID card information system. Second: To launch a collection project which collecting ways combine synthesis and classification. Third: To adopt family coefficient, add a tax collection way of collecting individual income tax by family to alleviate the tax incidence of moderate and low-income citizens. Forth: Gradually improving the fiscal revenue expenditure data disclosure to enhance the awareness of taxpayers.