【作者】 林晓维；

【导师】 於鼎丞；

【作者基本信息】 暨南大学 ， 财政学， 2005， 硕士

【摘要】 费用扣除是个人所得税税制的重要组成部分,它直接影响着应纳税所得额的大小。从国外费用扣除内容的设置可以看出,费用扣除一般包括必要费用扣除、生计费用扣除、特别费用扣除三大类,而费用扣除的实施在一定程度上不但可以实现公平收入再分配的社会经济政策目标,还具有优化资源配置,引导消费的功能。 改革开放以来,我国居民收入、消费水平发生了很大变化,而费用扣除制度却一直未做相应调整,在一定程度上弱化了个人所得税收入再分配的功能并对资源配置产生了一定的负面影响,有悖于公平和效率这两个税收原则。此外,我国个人所得税改革的方向已确定为实行综合与分类的税制模式,现行分类税制模式下的费用扣除制度必然要做出相应调整才能与新的税制模式相适应。本文在此政策背景下,结合我国现实经济情况,提出我国的费用扣除制度也应划分为必要费用、生计费用、特别费用扣除。其中生计费用扣除的计算方法应由国家统一制定,但扣除的具体额度应根据各地实际情况而有所差别。在生计费用扣除中考虑引入家庭因素扣除,即按纳税人抚养子女,赡养老人等实际情况给予附加扣除。此外,相应增加医疗、教育、购买唯一住房贷款利息支出扣除,但这部分扣除应可由纳税人自行选择采取分项按实扣除或综合标准扣除的方式。更多还原

【Abstract】 Expense deduction is an important part of Individual Income Tax, it has direct influence on the amount of taxable income. From the content of expense deduction in foreign countries, we can see the expense deduction commonly includes essential expense deduction, living expense deduction and special expense deduction, and the implement of expense deduction not only has the functions of income redistribution but also the functions of optimizing resource allocation to conduct consumption to some extend .As China further implement its economic reform, the level of people’s income and expenditure has both improved greatly. However, not any change has taken place to deduction. Therefore, it results in weakening the functions of individual income tax for regulating income redistribution, and having side-effect on resource allocation, which go against the principle of equity and efficiency. Besides, one of the reformations of China’s individual income tax is to change the classified income tax to classified and aggregate income tax, so the deduction must be changed correspondingly. Under this policy and China’s practical economic situation, this dissertation points out some suggestion to expense deduction system. Firstly, the expense deduction system should also include essential, living, special expense deduction; Secondly, taxpayer’s family members should be considered in living expense deduction; Finally, medical expense, education expense and interest of loan for house should be added to special expense deduction, at the mean time, taxpayer should have the right to choose the way of deduction. .更多还原