对个人所得税费用扣除标准的若干思考  

Consideration into Cost Standard Deduction of Individual Income Tax

作　　者：王齐祥[1] 

机构地区：[1]安徽经济管理学院财务会计系,安徽合肥230051

出　　处：《税务与经济》2009年第4期80-83,共4页Taxation and Economy

摘　　要：个人所得税改革涉及千家万户的切身利益,上调个人所得税费用扣除标准是众所瞩目的焦点问题,但在实践中很多人对个人所得税费用扣除标准的表述不够准确,甚至产生了歧义,必须为其正名;应规范分项减除"费用扣除标准",与通货膨胀率挂钩,实行指数化调整;实现内外统一的"费用扣除标准",使人人都能享受国民待遇。The reform of individual income tax bears on the vital interests of millions of households. Raising the standard deduction is the focus of public attention. However, in practice many people can＇ t express it precisely, which even causes the ambiguity. So it is necessary to give it a proper title. And regulations for the cost of the standard deduction by sub-minus should be formulated. The inflation rate should be linked to the cost standard deduction. And it is essential to implement indexation adjustment until standard is achieved so that everyone could enjoy the national treatment.

关 键 词：个人所得税 费用扣除标准 指数化 

分 类 号：F810.423[经济管理—财政学]