我国工薪所得个人所得税综合费用扣除问题思考

中国工薪所得个人所得税综合费用扣除问题是个人所得税改革所必须讨论的重要内容。以马克思再生产理论为依据,指出了工薪所得个人所得税综合费用扣除在现实中存在生计扣除标准不一、费用扣除项目及标准不明确、其修订过于频繁等问题,并提出了生计扣除标准以城镇中等收入或中等偏上收入家庭的消费支出为依据,费用扣除采用定额与比例相结合的办法来确定,综合费用扣除应引入家庭系数,执行费用扣除标准指数化,应考虑个人所得税的地位和功能等政策建议。

A Ponder on the Expense Deduction of the Wage Income Tax in China

The expense deduction of wage is an important part of the current personal income tax reform in our country.Based on the Marxist theory on reproduction,it is pointed out that the problems that exist in reality include: the livelihood deduction standards failing in unification;cost deductions and their standards being still in uncertainty;and the expense deduction standard being too frequently amended.Also,it is suggested that the policy recommendations as the standard of the livelihood deduction be based on the spending of the middle-income family or the upper middle-income family;the cost deduction standard be defined with the method of combining quota and proportion;the comprehensive expense deduction introduce the family coefficient,executing the indexation in the expense deduction standard;and the status and function of the personal income tax be taken into consideration.