论个人所得税费用扣除项目及标准.docVIP

论个人所得税费用扣除项目及标准 摘 要 个人所得税作为国家有效调整收入差距的工具能否在调节收入差距过大造成的社会矛盾中起到应有的作用，很大程度上取决于它的费用扣除标准的确定能否体现税收的实质公平思想。在我国随着个人所得税的不断改革与完善，有关个人所得税费用扣除项目及标准的问题也受到了普遍的关注，这是因为个人所得税费用扣除项目及标准的设计决定直接承担着税负净所得的大小，也直接关系着政府治税理念的贯彻，影响着纳税人对税收制度的评价与遵从程度。 本文从我国个人所得税扣除标准的改革历程和现状出发，从全国统一费用扣除标准，没考虑纳税人的差异和居民与非居民纳税人费用扣除有别等多个方面，探讨了我国现行扣除制度存在的问题。结合社会保障制度、重要项目扣除、物价水平与通货膨胀等影响因素，提出了调整和扩大生计费用的扣除标准和范围；完善特殊纳税人的费用扣除标准；统一费用扣除标准，取消内外有别的税收制度；综合经济和物价水平实行费用扣除指数化调整个人所得税费用扣除标准等政策建议。 关键词：个人所得税；费用扣除；改革 On the standard expense deduction of personal income tax and Abstract Whether individual income tax as a tool which the country adjust the income gap effectively can play a proper role in social contradictions caused by regulating income gap, to a large extent it depends on whether the determination of the expense deduction standard can reflect the idea of essence justice of the tax. In our country, with the constant reform and perfection of personal income tax, the problem about the project of expense deduction and the standard of individual income tax was also paid common attention, this is because the decision of design of expense deduction project and standard of individual income tax directly undertakes the size, it is directly related to the implementation of the government govern tax concept, impact on the evaluation and follow degree from taxpayer to the tax system. This paper from China’s personal income tax deduction standard reform course and current situation, from the national unified expense deduction standard, did not consider the taxpayers’ differences and resident and non-resident taxpayer expense deduction is different wait for many respects, discussed our country current deduction system problems. Combined with the social security system, important project deduction, price level and inflation and other factors, putting forward to adjust and expand the living expense deduction standard and scope; improving taxpayer expense deduct standard; unified expense deduction standard, cancel and other tax system;