测算指标为消费性支出财政部、国家税务总局有关负责人指出,草案拟将减除费用标准提高到3000元/月,既考虑了当前居民消费性支出情况,也考虑了今后几年居民消费性支出的增长情况。个人所得税法规定,个人工资薪金所得以每月收入减除一定费用后的余额为应纳税所得额。 Calculated indicators for consumer spending Ministry of Finance, State Administration of Taxation official pointed out that the draft intends to deduct the cost standard raised to 3,000 yuan / month, taking into account the current consumer spending situation, but also consider the next few years, consumer spending Expenditure growth. The personal income tax law stipulates that the balance of the income from personal salaries and wages after deducting a certain amount of monthly income shall be the taxable income.