个人所得税改革之费用减除标准设计思考

The Cost of the Standard Deduction for Design Thinking in Personal Income Tax Reform

个人所得税改革目标已明确,即建立分类与综合相结合的个人所得税制度。要实现这一目标,需要对个税的诸多税制要素重新作出界定与设计,尤其是作为"税制基本三要素"之一税基的主要影响因素——费用减除标准。因此首先需要对个税费用减除标准的现实意义进行阐述,进而在结合国内经济形势的基础上对现行个税费用减除标准设计缺失作出探讨,而后方可具有针对性地提出在个税改革中费用减除标准的设计思路。

Personal income tax reform goal is clear, namely the establishment of classification combined with the composite system of personal income tax. To achieve this goal, we need to redefine and design a lot of elements of taxation system, especially as main factor influencing tax base - expense deduction standard. The article first analyzes real significance of tax expense deduction standard, with the problems of expense deduction standard for the current tax , and finally has p