对现行个人所得税“费用扣除”的缺陷分析

A Defective Analysis of "Expense Deduction" for the Present Individual Income Tax

在税率既定条件下， 个人所得税制度的设计关键在于合理确定应税所得，而应税所得的确认又取决于“费用扣除”标准的规定。现行个人所得税制度对“费用扣除”的设计存在很多缺陷： 对纳税人福利水平的确认欠科学且有悖横向公平原则， 缺乏弹性以致于弱化了个人所得税资源配置功能、未充分考虑资源配置的市场化程度等。使个人所得税制度偏离了公平的目标， 弱化了个人所得税调节收入分配的功能。为此， 个人所得税的改革内容之一就是“费用扣除”的公正、科学和国际化趋势。

Under the fixed condition of tax rates, the key to plan the individual income tax system rests with reasonably determining the assessable incomes, and the confirmation of the assessable incomes depends on stipulating the standards for “deducting expense'. There are a lot of defects for planning “expense deduction' in the present individual income tax system: the determination of taxpayers' benefit level is unscientific and goes against the principle of horizontal justice, and its lack of elasticity results in shortening the resources allocation function of individual income tax and the extent of marketization for fully considering resources allocation, etc. Therefore, it makes the system of individual income tax diverge the objective of justice and it weakens the functions of individual income tax system for regulating income distribution. Consequently, one of the substances for reforming the individual income tax is to make “expense deduction' more impartial, scientific and international.