个人所得税费用扣除标准调整的测算  

An Econometric Analysis of the Adjustment of the Deductive Standard of Personal Income Tax

作　　者：汤贡亮[1] 陈守中[1] 

机构地区：[1]中央财经大学

出　　处：《税务研究》2005年第9期48-52,共5页

摘　　要：本文用定量实证基数分析法与因素分析法,通过计量分析,对我国2005年开始未来3～5年个人所得税工资、薪金所得的费用扣除标准进行了具体测算,并以此为依据建议将个人所得税工资、薪金所得的费用扣除标准提高到1300元～1500元,同时确定各地区在一定的幅度内调整扣除额标准。This article uses quantitative and elemental analytic approach to calculate the deductive proportion standard in expenses of salary income of personal income tax of the following 3-5 years, and puts forward the suggestion on its policy adjustment. It is proposed that the standard should be raised up to 1200-1500 yuan and the range of the deductive proportion in different areas should be defined through legislative efforts.

关 键 词：个人所得税 费用扣除标准 中国 纳税能力 税收负担 

分 类 号：F812.42[经济管理—财政学]