论文部分内容阅读
个人所得税的主要功能除了增加财政收入外还有就是调节收入分配不均。个人所得税的费用扣除是实现公平纳税的一个重要方面,费用扣除的确定关系着纳税人实际承担税负的高低,因此个人所得税费用扣除标准问题也受到了普遍的关注。但是我国在个人所得税费用扣除的制度上还存在很多不足,因此应借鉴其他国家的成功经验完善我国的费用扣除制度。
The main function of personal income tax in addition to increasing fiscal revenue, there is the adjustment of income distribution. The deduction of personal income tax is to achieve an important aspect of fair taxation, the deduction of expenses related to the actual taxpayers to bear the level of tax burden, so the personal income tax deduction standard has also been widespread concern. However, there are still many deficiencies in the system of personal income tax deduction in our country. Therefore, we should learn from the successful experience of other countries to perfect the system of deducting expenses in our country.