Abstract: Although the individual income tax self-reporting system is characterized by simple and convenient collection and management, high efficiency, and cost savings, its redistributive function has not been fully utilized, resulting in horizontal tax unfairness. The household reporting system can fully consider the differences in family structure and expenditure, embodying the principle of ability-to-pay taxation. However, it also faces obstacles such as the difficulty in defining households, the complexity of the expense deduction system, and the difficulty in tax collection and management. To address these issues, measures such as implementing a grouping system, allowing couples to file jointly, introducing a "halve and double" model, and improving the tax collection and management information system are proposed to ensure the smooth operation of the household income tax reporting system, achieve tax burden fairness, and contribute to achieving the goal of common prosperity on schedule.