从费用扣除谈个人所得税改革

On the Reform of Personal Income Tax: the Perspective of Expense Deduction

个人所得税是我国税收中的重要税种。目前的费用扣除规定粗放、简单 ,不利于个人所得税公平作用的发挥。因此个人所得税改革可以从规范费用扣除制度出发 ,参照 2 0世纪 80年代以来一些发达国家对低收入者采取“标准扣除”、“宽免”的办法 ,通过科学测算 ,健全个人所得税费用扣除制度 ,选择以家庭为纳税单位 ,力争做到相同收入的家庭纳各自相当的税 ,更好地体现税收的公平原则。

Personal income tax is an important tax in the Chinese taxation system. The present rules on expense deduction are too extensive and simplified to facilitate its role in equity. In its reform, therefore, we can begin with improving the expense deduction system through scientific measurement, referring to the practice of 'standard deduction' and 'exemption' for low income people in some developed countries and selecting households as the taxation entity, so as to ensure that households with the same income pay their fair share of tax and better follow the principle of equity of taxation.