建立个税费用扣除标准年度自动调整机制刍议  

To Establish An Annual Automatic Adjustment Mechanism of Deduction Standard of Personal Income Tax

作　　者：薛桂芝[1,2] 

机构地区：[1]武汉大学,湖北武汉400073 [2]黄河科技学院,河南郑州450063

出　　处：《税务与经济》2015年第3期77-79,共3页Taxation and Economy

基　　金：2014年河南省政府招标决策课题"河南省构建现代财税制度研究"(项目编号:2014322)阶段性成果

摘　　要：通货膨胀带来的扭曲效应必然会弱化个人所得税对收入分配的调节效果。为了矫正这种扭曲效应,世界各国都在一定程度上采取了税收指数化措施。我国最适宜采取的税收指数化措施就是费用扣除标准的指数化。自实施个人所得税以来,我国进行过三次个税费用扣除标准调整,但是这种人为的调整并不能及时地矫正通货膨胀带来的扭曲效应。因此,应当把建立个人所得税年度自动调整机制提到日程上来。这种动态的调整机制能够在更大程度上减轻纳税人的税收负担,减少通货膨胀带来的扭曲效应,而且简单易行。Distorting effect brought by inflation will inevitably weaken the adjustment effect of personal income tax on income distribution. In order to rectify this distorting effect, the countries all over the world have already taken some measures such as tax indexing to some extent. For China, the most appropriate measure to take is the indexing of deduction standard. Since the implementation of personal income tax, our country has already gone through the adjustment of deduction standard of personal income tax three times. But this man-made adjustment can not eliminate the distorting effect brought by inflation. Therefore, it is necessary to establish an annual auto- matic adjustment mechanism of deduction standard of personal income tax because this dynamic mechanism could reduce the tax burden of taxpayer to a great extent and lessen the distorting effect. In fact, it is simple and flexible.

关 键 词：个人所得税 税收指数化 费用扣除标准 年度自动调整机制 

分 类 号：F810.424[经济管理—财政学]