近日,个人所得税费用扣除标准再次成为公众关注的焦点。有媒体称,一项调查显示,82·5%的人反对个税费用扣除标准全国“一刀切”,认为应让各省依当地收入水平适当上下浮动。笔者认为,个人所得税费用扣除标准应全国统一,理由有三:1·费用扣除标准全国统一有利于体现法律的统一性 Recently, the deduction of personal income tax costs once again become the focus of public attention. Some media said that according to a survey, 82.5% of the people oppose “one-size-fits-all” national standard of tax deduction, and think that provinces should be allowed to fluctuate appropriately according to local income levels. The author believes that the standard deduction of personal income tax should be unified across the country for three reasons: 1. Uniform cost benefit deduction standards reflect the unity of the law