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本文在借鉴西方学者关于贫困线问题研究的基础上,提出了测算我国个人所得税工薪所得减除费用标准的基本思路。认为首先要遵循基本生存权利原则、弱平等公理等价值判断准则,主张以家庭的基本发展费用标准作为参照基准,并提出应允许以家庭为单位申报个人所得税,实行综合扣除和单项扣除相结合等完善个人所得税制度的建议。
Based on the research of western scholars on the poverty line, this paper puts forward the basic idea of measuring the deduction cost standard of personal income tax in China. The author thinks that we should follow the principle of basic rights of subsistence and weak equality of justice, advocate that the basic development cost of the family should be used as a reference, and propose that personal income tax should be allowed to be declared as a unit of the family, combined with the combination of the comprehensive deduction and the single deduction Improve the personal income tax system recommendations.