对未来我国个人所得税减除费用标准的思考

Reflection on Future Standards of Deductible Expenses in Individual Income Tax

在纳税人向国家无偿让渡部分财产的个人所得税中,基本生活的保障应当受到重视。但我国在个人所得税法可扣除费用的设定中,却欠缺对纳税人基本生活费用的关注,造成个人所得税的征收可能影响到纳税人的基本生活。本文以为,应当从我国当前经济社会的现实出发,对个人所得税可扣除费用的范围予以扩大。

Much attention shall be attached to basic livelihood security of taxpayers whose parts of properties are gratuitously transferred to govemment. However, no sufficient concerns are paid to the minimum living expenses of taxpayers in the system of deductible expenses under the individual income tax law, which will inevitably have a negative impact on the basic livelihood of taxpayers. Therefore, this paper deems that the scope of deductible expenses in individual income tax shall be expanded based on current situation of the economic society in China.