我国个人所得税扣除额的合理性标准选择

The Rational Standard Choice of the Deduction of China's Individual Income Tax

本文通过对我国个人所得税1 500元扣除额标准为基点的分析后认为,无论是从税负的公平配置还是纳税人的合理负担水平等方面,1 500元的扣除额标准都是比较科学的。如果个人所得税扣除额过大地偏离此标准,不仅有损政府的管理效率和体制改革,而且有悖于正确履行公平合理原则。鉴于我国经济发展水平的地区差异较大,各地纳税人的既得利益客观存在,所以将个人所得税扣除额标准适当调高至1 600元比较符合我国的实际情况。

Through the analysis based on the deduction standard of RMB 1500 in the Individual Income Tax, it is believed in this text that the deduction standard of RMB 1500 is quite scientific, no matter from the respect of the fair allocation of taxation burden or from the taxpayer＇s rational burden level. If the deduction standard of the Individual Income Tax largely deviates from RMB1500, it is not only harmful to the government＇s management efficiency and system reform, but also difficult to fulfill the fair and reasonable principle correctly. Becuase the regional disparity of economic development level differs greatly, and different regional taxpayer＇s vested interest exists objectively, the deduction standard of the Individual Income will be more suitable to China＇s actual conditions if it can be adjusted up to RMB 1600.