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我国个人所得税费用扣除标准在1994年制定后,仅对工资薪金所得的费用扣除做了一些调整,目前为每人每月2000元,其他所得没有变动。随着人民生活水平的提高,社会商品特别是生活必需品价格的上涨,劳动力再生产的成本必然上涨,个人所得税费用扣除的规定暴露出许多不合理性。为规范个人所得税费用扣除标准,使之更合理,更具备操作性,本文从多方面进行研究,提出一些可行的建议。
After China’s personal income tax deduction standard was formulated in 1994, only some deductions have been made in the deduction of the wage and salary income. At present, it is 2,000 yuan per person per month. No other changes have been made. With the improvement of the people’s living standard and the rise of the prices of social goods, especially those necessities, the cost of labor reproduction will inevitably rise, and the provisions on the deduction of personal income tax expenses expose many irrationality. In order to standardize the personal income tax deduction standard, make it more reasonable and more operational, this article from many aspects of research, put forward some feasible suggestions.