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前段时间,大连、北京等一些地方通过增加免税扣除额,提高了个人所得税的扣除标准,与税法规定的扣除额已经存在一定差异。此前,有关我国个人所得税免税扣除额的讨论就时常见诸报端。有种代表性的提法认为,现行扣除标准已经实施多年,其扣除水平偏低,应适当上调。本文认为,评价我国个人所得税扣除标准的高低,应首先进行相关的国际比较,再根据改革和完善我国个人所得税的总体方向,对我国个人所得税免税扣除额的高低得出基本结论,以便形成相应的完善思路。
Some time ago, Dalian and Beijing and some other places increased their duty-free deductions and raised the deduction standard for personal income tax, which is different from the deduction stipulated in the tax law. Earlier, the discussion on personal income tax deductions in China often reported at the newspaper. A typical formulation holds that the current deduction standard has been implemented for many years and its deduction level is low and should be raised appropriately. This paper argues that the evaluation of the level of personal income tax deduction in China should first be related to the international comparison, and then according to the overall direction of the reform and improvement of personal income tax in China, the personal income tax deduction of the level of the deduction to draw the basic conclusions in order to form a corresponding Improve ideas.