随着营改增等水之改革,个人所得税改革也成为社会重点关注的问题,而焦点集中在税前扣除标准上,有一种观点主张大幅提高费用扣除标准,但某些细节问题还需深入探讨。基于对我国个人所得税职能定位的判断,本文提出提高个税扣除标准前需要考虑的问题,设计了鼓励投资活跃经济等解决措施。 With the reform of the VAT reform and other water reforms, the reform of personal income tax has also become a social concern, but the focus has been on pre-tax deduction standards. One view advocates a substantial increase in the cost deduction standard, but some details need to be further explored . Based on the judgment of the personal income tax function orientation of our country, this paper puts forward the problems that need to be considered before raising the standard of tax deduction, and designs measures to encourage the active economy investment.