从理论上进一步阐明现阶段我国个人所得税综合费用扣除标准的原则和方法,对未来更加科学合理地进行所得税制度设计具有重要意义。综合费用扣除具体包括两个方面的内容,一是为获得应税收入而支付的必要的成本费用,二是赡养纳税人本人及其家庭成员的最低生活费用(即生计扣除)。综合起来不分成本费用还是生计,按一定标准数额的法定扣除的方法,叫综合法。根据一定的原则,将费用扣除和生计扣除分开,从毛收入中分别加以扣除的方法叫分别法。前一种办法简便易行;后一种方法适应性强,可以考虑各种具体情况,较能做到按能力征税,但计算比较复杂。 It is of great significance to further clarify the principle and method of deducting the comprehensive cost of personal income tax in our country from the theoretical point of view, and to design the income tax system more scientifically and rationally in the future. The comprehensive cost deduction specifically includes two aspects, one is the necessary cost for obtaining taxable income, and the other is the maintenance of the minimum living expenses (that is, the livelihood deduction) for the taxpayers themselves and their family members. Taken together, regardless of cost or livelihood, according to a statutory amount of standard deduction method, called the comprehensive law. According to certain principles, the cost deduction and livelihood deduction separately, respectively, from the gross income to be deducted method is called separate method. The former method is simple and easy to implement. The latter method is adaptable and can take various specific situations into account. It is more taxable according to its ability but it is more complicated to calculate.