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近年来,我国物价水平大幅上涨,使工资的实际消费水平下降,加上最近全球性经济危机的影响,工资水平不升反降,种种经济因素再次引发了对工资薪金所得费用扣除标准的探讨.该文分析了我国当前工资薪金所得费用扣除标准的立法模式和扣除范围与人权保障这一价值所存在的冲突,对现行个人所得税工资薪金所得费用扣除标准的立法现状进行了反思,提出对工资薪金所得费用扣除予以全方位完善的建议.“,”In recent years the Consumer Price Index of China has been increasing sharply,which erodes the purchasing power for a given amount of wages and salaries.Additionally,affected by current global economic crisis,wages and salaries drop down.All of these factors have evoked the discussion on the monthly deduction of individual income tax for income from wages and salaries.This paper analyzes the conflict between the value of guarantee of human rights and legislation as well as the scope of the monthly deduction of individual income tax for income from wages and salaries,reflects on the status quo of legislation of the monthly deduction standard and proposes some suggestions for an overall improvement.