我国个税项目扣除问题研究

The Deduction of Individual Income Tax Law in PRC

科学设置个税项目扣除条款,是实现混合税制模式的前提条件。取消现有一刀切式的"起征点"方式,必须依循法的人本理念、正义价值、公平和效益原则,兼顾各地区、个人特点和我国国情。研究个税项目扣除问题,关键是要对个人有用所得、劳动所得适用较高的扣除,限制无用所得、资本所得的扣除,禁止第三人在内的各行为主体利用个税项目扣除诈取可得利益,最终实现个税法缓解两极分化矛盾,实现共同富裕的宏观调控功能。

The scientific establishment of tax deduction provisions is the precondition of mixed system model. The idea of human -oriented, the value of justice, fairness and effectiveness principles tell us it is wrong not to distinguish different conditions to deduct, and the existing deduction method shall be abolished and new deduction project shall be established scientifically and reasonably. To ease the contradictions between the poor and rich and realize common prosperity, we may perform more deductions on the useful income or labor income than unwanted or capital income in terms of the practical con- ditions of regions, individuals and national conditions. Fraud behaviors that anyone resorts by making use of deduction pro- visions shall be forbidden to obtain concerned interests obtatin including tax interests in order to strengthen the macro - control function of individual income tax law.