国务院这次提交的个人所得税法修正案草案考虑得比较全面。一是扣减标准依据比较科学。确定扣减标准是需要有依据的。以城镇就业者人均负担消费支出额作基本参考,是合理的,大多数国家在考虑征收个人所得税的时候也是 The draft amendment to the personal income tax law submitted by the State Council this time has taken into full consideration. First, deduction criteria based on more scientific. Determine the deduction standard needs to be based on. It is reasonable to use the per capita expenditure of urban residents as a proxy for the expenditure on consumption. Most countries also consider when it comes to collecting personal income tax