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个人所得税作为所得税的一种,本质上讲是对纳税义务人盈余(纯收入)而非毛收入的课税,所以,不管是实行综合税制还是分类税制,如何确定个人所得税纳税义务人的费用减除标准,都是税制改革和完善的重要内容。本文从我国现行个人所得税制出发,以现有的工资、薪金所得的费用减除标准为例,讨论了费用减除规定上存在的税收制度与税收环境的矛盾,并在深入分析税收环境的基础之上,提出将个人所得税费用减除标准进行区域化和动态化处理的制度理念及相应的实施方法。
As a kind of income tax, personal income tax essentially means the taxation of the taxpayer’s surplus (net income) rather than the gross income. Therefore, how to determine the personal income tax payer’s tax deduction regardless of the implementation of a comprehensive taxation system or classification tax system In addition to standards, are important aspects of tax reform and improvement. Based on the current personal income tax system in our country, this paper takes the existing deduction standard of salary and salary as an example to discuss the contradiction between the tax system and the tax environment existing in the deduction of expenses, and analyzes the basis of in-depth tax environment , Put forward the system concept of implementing regionalization and dynamic processing of the deduction standard of personal income tax and corresponding implementation methods.