【作者】 李慧；

【导师】 曹桂全； 陈悦；

【作者基本信息】 天津大学 ， 公共管理， 2017， 硕士

【摘要】 个人所得税在我国从无到有,经过近四十年的发展税收规模超过一万亿元,成为重要的税收收入来源,与此同时个税作为最重要的调节收入的工具,费用扣除改革一直是备受关注的焦点,完善合理的费用扣除制度是实现个税收入再分配功能的重要基础,但我国目前的费用扣除标准在实践中弊端日渐突出,费用扣除标准改革迫在眉睫。通过回顾我国个税历次改革历程和对费用扣除现状的分析,并与国外先进国家美国、日本的费用扣除制度对比,本文认为现行工薪所得费用扣除存在如下问题:首先,费用扣除的标准化忽略纳税人的实际负担状况,未能反映家庭实际,其次,现行若干年调整一次的费用扣除调整机制在调整的前后分别存在扣除不足和扣除过头的问题,同时引起个税税收收入的不合理波动,第三,间隔较长的不固定调整模式忽略了通货膨胀的影响,引起个人适用税率档次的提高。第四,费用扣除种类不完善。在分析存在问题的基础上提出了我国工薪个税费用扣除改革的建议:首先,合理确定单个人的生计费用扣除标准,按负担人口数确认费用扣除额,其次,设计生计费用的据实扣除,适用实际支出多、负担重的纳税人,以减轻负担,第三,对费用扣除逐年进行调整,规避长时间调整一次的弊端,第四,设立分项扣除、特许扣除。更多还原

【Abstract】 In China personal income tax start from scratch,with nearly 40 years of development scale of tax revenue is more than one trillion yuan,become an important source of tax revenue,at the same time as one of the most important adjustment tool,income expense deduction reform of personal income tax has always been the focus of attention.improve the reasonable expense deduction system is the important foundation to realize tax income redistribution function,but the drawbacks of the expense deduction standard in practice in our country at present is more and more prominent,the expense deduction standard reform is imminent.By reviewing the tax all previous reform history and analyzing the current situation of expense deduction,and then compare analysis the expense deduction system present situation of the foreign advanced countries : the United States,Japan,this paper argues that the current income tax expense deduction has the following problems: first,the standardization of expense deduction ignores the real burden of taxpayers,failed to reflect the family structure actually,second,under the current adjustment mechanism of the expense deduction,respectively before and after deduct exist the problem of the deficiencies and deduct too much,lead to unreasonable fluctuations in tax revenue at the same time,the third,the not fixed interval adjustment model ignores the impact of inflation,cause the increase of personal applicable tax rate grade.Fourth,the type of expense deduction is not complete.On the basis of analyzing the existing problems,put forward the reform of income tax expense deduction advice: first of all,set out reasonable single man’s living expense deduction standard,confirm expense deduction according to the population burden,secondly,design the expense deduction according to solid deduct the cost of living,to applicable the taxpayers who has to pay more and bears heavy costs,to ease the burden,the third,to adjust the expense deduction year after year,to avoid the disadvantages of a longer interval adjustment,fourth,set up special deduction.更多还原