【摘要】 从劳动力价值构成及其实现的角度思考个人所得税费用扣除问题,要关注的不单是为费用扣除的设置寻找理论依据,个人所得税费用扣除的设置应该能够促进劳动力价值的实现。因而,费用扣除的设置不但要考虑将劳动力价值构成的要素包括在内,还要考虑将劳动力价值价格化,考虑通货膨胀等因素。同时,劳动力价值实现程度与个人应税所得额决定因素的重合也说明,将个人发展因子如教育费用等进行税前扣除,不但有助于劳动力价值的实现,也不会损害个人所得税财政收入筹集的功能。这些理论的思考只有通过诸如有规范的费用扣除范围、弹性的宽免制度等,才能从实践的角度捍卫个人生存和发展的权利。更多还原

【Abstract】 The paper studies the expense deduction of individual income tax from the perspective of labor value composition and its realization,and it not only concerns on finding the theoretical basis of setting expense deduction,which should promote the realization of labor value.Therefore,the setting of expense deduction should consider the factors including the composition components of labor value,the price of labor value,and inflation.At the same time,the coincidence of the realization degree of labor value and the determinants of individual taxable amount proves that the pretax deduction of personal development factors,such as education fees,is helpful to the realization of labor value,and does no harm to the financial income raising function of individual income tax.The theoretical thoughts can only be put into practice to guard the rights of individual subsistence and development through normative range of expense deduction and flexible leniency policy.更多还原