我国个人所得税费用扣除存在的问题和解决方案

Study on the Existing Problems and Solutions in Expenditure Deductions of Personal Income Tax in China

费用扣除,包括经营性费用、特许费用和生计费用(免征额),是个人所得税制的重要组成部分。在分类税制模式之下,我国个税的费用扣除具有简便易行的优势,但也存在不能反映纳税人费用支出的实际、纳税人之间费用扣除不公平的弊端,不利于充分实现个税功能。为消除现行费用扣除存在的弊端,考虑建立综合与分类相结合的个人所得税制的要求,应当明确区分3类费用扣除,按照使经营性费用扣除充分、使特许费用扣除更好体现社会政策的宗旨、使免征额体现每个纳税人负担的基本生活费用支出实际的原则,改革和完善相关规定,并适当引入据实申报的费用标准和税收抵免制度,促进费用扣除更加公平有效。

Expenditure deductions, including business expenditure, privileged expenditure and livelihood expenditure de-duction （allowance） , are the most important components of personal income tax. Under the tax model with categorized in-come, the expenditure deductions in China have the advantage of simple and practable, while they also have disadvantage of not reflecting taxpayers ’ real expenditures and the inequity of tax burden among taxpayers, which make the personal in-come tax difficult to fulfill its function. For avoiding this disadvantage, and considering the requirement for building the tax model with comprehensive and categorized income, people should define the three kinds of expenditure deductions. Accord-ing to the principle of making business expenditure adequated, making privileged expenditure reflected the purpose of relat-ed social policies, and making allowance reflected the basic living expenses for each taxpayers in practice, people should change and perfect related regulations, and introduce the expenditure criterion of declaration according to the facts and the system of tax credit, to promote the expenditure deductions more fair and effective.