个人所得税费用扣除问题研究

随着社会经济的发展,个人所得税与人们的关系日益密切,个税费用扣除体制的科学性逐渐成为众所瞩目的焦点。本文对近几年的文献进行总结归纳,深入剖析当前我国个税费用扣除制度存在的弊端,并结合纳税人需求提出完善个税费用扣除制度的建议。

Personal income tax fee deduction problem research

With the development of economy,the individual income tax is getting more and more important to people’s lives,so that the rationality of the pre-tax costs deduction becomes the focus of attention.This article introduces sums up the literature in recent years,points out the deficiencies of the China’s individual income tax,and suggests connecting with the taxpayer’s demand to improve China’s current tax expense deduction system.