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本文认为,应该跳出争论个人扣除费用高低的局限,从公平、受益和征管便利的原则出发,把研究重点投向如何完善我国个人所得税的费用扣除体系和如何制定不同扣除形式的费用标准上。目前,800元的个人费用扣除标准不宜改变。
This paper argues that we should jump out of the controversial individual deduction of the cost of the limitations, starting from the principle of fairness, benefit and collection and management convenience, the research focus on how to improve our personal income tax deduction system and how to formulate different deductions in the cost standards. Currently, 800 yuan personal expenses deducted standard should not be changed.