论我国个人所得税应税所得制度的完善.pdfVIP

税人都能享受到的扣除，而不仅限于之前只对工资、薪金所得的扣除，以体现免征额的 生计保障功能以及对不同来源所得的纳税人同等对待。第三是完善抚养、赡养费用扣除 制度，以区别对待不同负担的纳税人。最后是对个人股票交易应税所得制度完善的探讨。 文章的第五部分对全文内容进行简要归纳总结，提出结论。本文在个人所得税应税 所得制度设计上的某些繁杂会在一定程度上增加个人所得税的征管成本甚至导致税收, 经济效率的部分损失，但这是个人所得税为建立文明和公正社会所须付出的代价。 关键词：个人所得税；应税所得；免征额；量能课税；税收公平 2 Abstract As one of the most important tax, the individual income tax had become inadaptable to the requirements of economic.This problem could be solved if we made some reformation to the legal system of individual income tax. The legal system of taxable income of individual incometaxismostimportantofalltheingredients. The central issue of this paper is perfection of the legal system of taxable income of individualincome tax.There are five parts in this article to discuss the legal system of taxable incomeofindividualincometax. The first part can be divided into three sections. The first section is mainly about the conception of taxable income of individual income tax. The second section is about characteristics of taxable income of individual income tax. The third section is about the typesoftaxableincomeofindividualincometax. The second part of this article is about the weaknesses of China’s legal system of taxable incomeofindividualincometax. In the third part I compared China’s legal system of taxable income of individual income taxwiththoseofUK,USA,JapanandGermany. The fourth part is of the most importance in this paper, in which I discuss the perfection of the legal system of taxable income of individual income tax. Firstly we could divide taxable income of individual income tax into four types: income from labor; income from business; income from property and right; accidental income. Then I discuss the perfection of Zero BracketAmount. In the third section I discuss the perfection of expense deduction.And in the last section I discuss the perfect