不久前,《深圳市养老服务业发展“十三五”规划(征求意见稿)》开始面向社会征集意见,其中尤为引人注目的是,意见稿提出,“将对与老人居住在一起的子女给予优惠政策,适度增加与老人居住在一起的子女的工薪所得税费用扣除额,实现赡养费用税前扣除。”赡养费用税前扣除,即赡养费用不缴税;增加工薪所得税费用扣除额,即提高工薪所得税的起征点。总体而言就是减税。这无疑是一大善政,而且符合税收伦理。税收伦理中最重要的一条,就是“对公民的基本生活费用不征税”。基本生活费用是满足公民 Not long ago, “the development of pension services in Shenzhen ” Thirteen Five “planning (draft)” began to solicit opinions for the community, of which the most striking is that the draft put forward that “ Together with their children to give preferential policies to moderately increase the deduction of the wage and income tax expenses of children living with the elderly and realize the pre-tax deduction of alimony. ”Pre-tax deduction of alimony, that is, alimony does not pay taxes; deduction of salary income tax deduction That is, the threshold for raising the wage income tax. Overall, it is a tax cut. This is undoubtedly a great good governance, but also in line with tax ethics. The most important aspect of tax ethics is “not taxing citizens’ basic living expenses.” The basic cost of living is to satisfy citizens