个人所得税费用除全国统一存在的问题及对策.docVIP

个人所得税费用扣除全国统一存在的问题及对策 黄秀梅 山东大学经济学院 摘要：2006年1月1日起，我国个人所得税工资薪金所得的费用扣除额全国统一调整为1600元，这是国家基于实际需要作出适时调整不同纳税人之间家庭结构的差别费用扣除各省、自治区、直辖市确定具体执行，国家费用扣除各省、自治区、直辖市　　he question of monolithic deduct expenses of the personal income tax from wages and salaries in our country and corresponding suggestion Huang Xiumei Shandong University Abstract: From January 1, 2006, the deduct expenses of the personal income tax from wages and salaries have adjusted to 1600yuan. Based on actual need, this adjusting alleviate wage-earner’s burden of paying tax to a certain degree. However,