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生存权是一切人权的起点。基于生存权的要求,个人所得税的费用扣除标准应建立全国统一标准下的浮动扣除机制,既体现税收公平,又保障纳税人的生存权。
The right to life is the starting point for all human rights. Based on the requirement of the right to life, the deduction standard of individual income tax should establish a floating deduction mechanism under the unified national standard, which not only reflects tax fairness but also protects the taxpayer’s right to subsistence.