个人所得税涉及千家万户的切身利益,上调个人所得税费用扣除标准是众所瞩目的焦点问题,但在实践中很多人对个人所得税费用扣除标准的表述不够准确,甚至产生了歧义;分项减除“费用扣除标准”的规定存在有不合理的地方,应实现内外统一的费用扣除标准。同时,还应与通货膨胀率挂钩,实行指数化调整,使人人都享受国民待遇。 Individual income tax involves the immediate interests of millions of households, raising the personal income tax deduction standard is the focus of attention, but in practice many people on the personal income tax deduction standard statement is not accurate enough, or even have a disagreement; sub-subtraction “Expense deduction ” there are unreasonable provisions of the provisions should be achieved both within and outside the standard cost deduction. At the same time, it should also be linked to the inflation rate and carry out exponential adjustment so that everyone will enjoy national treatment.