关于现行个人所得税税前扣除问题的探讨

A study on Current Pre-tax Deduction of Personal Income Tax

综合考虑各方面因素,从纵向公平的角度,我国目前个人所得税800元的税前扣除标准不宜提高,可以通过扩大最低税率级距的办法对中等收入者进行照顾。从横向公平的角度,不宜实行不同地区不同税前扣除标准。对于已有工资薪金所得并已进行税前扣除的个人获得的劳务报酬、稿酬等应全额征税,不再进行税前费用扣除。

Based on a comprehensive consideration, the 800RMB pre-tax deduction on personal income tax should not be raised for vertical equity purpose. Instead, it could be a better alternative to expand the ladder of minimum tax rate to benefit people with middle income. For horizontal equity purpose, different areas shouldn' t be given different deduction standards. As for people whose income is higher than pre-tax deduction standard, his or her remuneration from service and author's remuneration should be taxed totally which means no deduction should be allowed.