个人所得税费用减除标准指数化调整机制研究  

Study on the Adjustment Mechanism of Standard Indexing of Individual Income Tax Expenses Deduction

作　　者：包智勇 黄晶晶 Bao Zhi-yong;Huang Jing-jing(School of Finance,Taxation and Public Administration,Lanzhou University of Finance and Economics,Lanzhou Gansu 730020)

机构地区：[1]兰州财经大学财税与公共管理学院,甘肃兰州730020

出　　处：《河西学院学报》2023年第2期84-91,共8页Journal of Hexi University

基　　金：河南省教育厅人文社会科学研究项目(项目编号:2023-ZDJH-359)。

摘　　要：我国个人所得税自开征以来,已进行多次修订。2018年税改后,我国个人所得税开启了分类兼综合的税制模式,并且在2019年实施了专项附加扣除,这些措施使得现行个人所得税制趋于完善,但仍有待改进之处。文章从分析费用减除标准指数化调整机制的必要性入手,借鉴美国的指数化自动调整机制经验,从设计和实施两个方面对我国个人所得税费用减除标准指数化调整机制的构建进行思考。China’s personal income tax has been revised several times since its inception,and after the tax re⁃form in 2018,China’s personal income tax has started a tax system model of classification and synthesis,and special additional deductions have been implemented in 2019,which make the current personal income tax system perfect,but there is still room for improvement.The article begins with an analysis of the necessity of the indexation adjust⁃ment mechanism of the expense deduction standard,draws on the experience of the indexation automatic adjustment mechanism in the United States,and considers the construction of the indexation adjustment mechanism of the ex⁃pense deduction standard in China from two aspects of design and implementation.

关 键 词：费用减除标准 自动调整机制 税收指数化 

分 类 号：F810[经济管理—财政学]