有关个人所得税生计费用扣除额的探究

A Probe into the Deduction for Living Expenses of Individual Income Taxes in China

2018年《中华人民共和国个人所得税法》规定了个人所得税生计费用扣除额标准为5 000元每月,该标准在社会上引起了广泛的讨论。本文采用分布函数拟合了城镇居民的收入分布,测算不同分位点对应的收入水平,从定量的角度分析了个人所得税的生计费用扣除额,并据此提出了相关的政策建议。

The Individual Income Tax Law of the People’s Republic of China in 2018 stipulates the deduction standard for the living expenses of individual income tax is 5,000 yuan per person per month,which has caused extensive discussion in the society.This paper employs a new statistical approach to fit the income distribution of urban residents,finds out the income level corresponding to different quantile,analyzes the deduction of individual income tax living expenses quantitatively,and puts forward the suggestions for relevant policies.