我国个人所得税扣除项目问题评析与设计  

An Analysis and Design of the Deductible Items of the Personal Income Tax

作　　者：李波[1] 

机构地区：[1]中南财经政法大学财税学院

出　　处：《税务研究》2011年第9期32-37,共6页

基　　金：国家社科基金课题(09BJY090￡~a07CFX023);中南财经政法大学"中央高校基本业务费专项资金"的部分成果

摘　　要：本文通过国际比较,辨析国内外有关个人所得税扣除项目的不同观点和结论,评析我国个人所得税扣除项目设计、标准确定等几个焦点问题,提出我国工薪所得费用减除标准只是个人所得税整体改革的一小部分,个人所得税扣除项目改革需要顶层设计,遵循生计扣除与费用扣除存在的理论规律,在综合和分类相结合的课税模式基础上加以推进。This paper differentiates and analyzes various views and conclusions related to the deductible items of personal income tax at home and abroad through international comparison. The paper reviews the design and standards of the deductible items of China＇s personal income tax. The paper puts forward that the design of the deduction standard of the wages is just a small step in the reform in China＇s personal income tax reform. Top design should be provided to the reform in the deductible items of the personal income tax. The reform should be pushed forward based on the theory and principles of deduction and exemption and the combination of the comprehensive collection modes with the classified collection ones.

关 键 词：个人所得税 扣除项目 费用减除标准 

分 类 号：F812.42[经济管理—财政学]