个人所得税税前扣除与税收公平原则

Pretax Deduction in Individual Income Tax and Tax Equity

税收具有筹集财政收入和调节经济、调节分配的职能。个人所得税既影响着一个国家的财政收入,又与国民生活质量息息相关,是各国政府十分重视的问题。由于我国在个人所得税领域的税前扣除项目采取的是完全不考虑纳税人的自然状况、家庭负担的扣除方式等,导致了对税收公平原则的违背,直接影响我国建设和谐社会的宏伟目标。对之,一些国家的做法值得我们借鉴。

Taxation has the functions of collecting financial income, regulating economy and adjusting distribution. Individual income tax influences not only the national financial income but also the national life quality. Therefore, every government pays more attention to it. Owing to in the pretax deduction model of individual income tax in China, the taxpayer＇s natural condition and family burdens was completely neglected, the principle of tax equity is violated which affects our great target on establishing harmonization society. And some useful lessons should be draw from foreign countries as reference.