净额所得视域下个税费用扣除规则的再审视  

Re-examining the Personal Tax Expense Deduction Rules in the Net Income Perspective

作　　者：侯卓[1] Hou Zhuo(School of Law,Zhongnan University of Economics and Law,Wuhan,Hubei 430073)

机构地区：[1]中南财经政法大学法学院,湖北武汉430073

出　　处：《宁夏社会科学》2024年第3期154-162,共9页NingXia Social Sciences

基　　金：国家社会科学基金项目“税法基础理论的反思与拓补”(项目编号:21FFXB020)。

摘　　要：净额所得始能课税是量能课税原则在个税法上的具体要求,费用扣除则是把握净额所得的关键。2018年《个人所得税法》修订时提高了综合所得的一般性扣除额,同时增设六类专项附加扣除项目,契合净额所得课税的要求。净额所得有客观的净额所得与主观的净额所得之分,既有一般性扣除额实为个人生活费用的表彰,现行《个人所得税法》存在误将其作为取得工资薪金之成本费用的逻辑谬误,进而使法律在把握客观净额所得时存在罅隙,亟待补足。同时,现行法把握主观净额所得也有不足,应构建涵盖“个人基本生活需要—家庭基本生活需要—普通型支出增加—特殊型支出增加”的四层次扣除体系。下一步完善《个人所得税法》时应以净额所得课税为出发点建章立制,遵循客观净额所得和主观净额所得二元进路,塑造完整的费用扣除规则。The net income tax is the specific requirements of the principle of quantitative tax in the personal tax law,the cost deduction is the key to grasp the net income.2018 personal tax amendment law to increase the general deduction of comprehen-sive income,at the same time add six types of special additional deductions,in line with the requirements of the net income tax.Net income is divided into objective net income and subjective net income,both general deductions are in fact a recogni-tion of personal living expenses,the current personal tax law has the logical fallacy of mistakenly treating it as the cost of ob-taining wages and salaries,which in turn makes the law in the grasp of the objective net income there is a gap,which is in ur-gent need of replenishment.At the same time,the current law is also insufficient in grasping the subjective net income,and a four-level deduction system should be constructed to cover the individual's basic living needs-the family's basic living needs—the increase in ordinary expensesthe increase in special expenses.The next step to improve the personal tax law should be to take the net income taxation as the starting point to build a whole chapter,follow the dual path of objective net in-come and subjective net income,and shape the complete rules of expense deduction.

关 键 词：个人所得税法 量能负担 净额所得课税 费用扣除 

分 类 号：D922.3[政治法律—法学]