【作者】 胡进；

【导师】 李忠华；

【作者基本信息】 沈阳大学 ， 财政学， 2012， 硕士

【摘要】 个人所得税费用扣除在国外已经发展到很细致、很全面的地步,而我国仍然处于统一扣除的阶段。这样的扣除方法无法将收入按照来源进行区分,针对不同的纳税人给予不同的扣除。显然,这是缺乏公平的,不利于资源的合理分配。另外,与所获得的费用扣除优惠相比,无论是税务机关的征税成本,还是纳税人的纳税花费,都是不划算的,因此也是没有效率的。然而,所扣除的费用可以看作是纳税人的一项收入,其生活状况会因此而变得更好,存在收入效应;同时,得到的扣除优惠也可以看作是国家对纳税人的补贴,这就相当于替代了政府的转移性支付,这是费用扣除的替代效应。除此之外,费用扣除还影响纳税人的消费、储蓄、投资、劳动力供给,也影响国家的税收收入和收入分配。因此,必须对现有的扣除方式进行改革。为进行全面的改革,本文先借鉴了各种费用扣除模式的相关理论,然后总结出费用扣除与国家经济状况、征管能力、信息化程度、纳税遵从、个人所得税比重有关系。接下来利用公平、效率原则,费用扣除对经济的影响,论证出我国现有的费用扣除方式是不合理的。由此,本文提出应当按照分项扣除与综合扣除相结合的扣除方式进行,而且要引入生计费用、医疗费用、教育费用及其他专项扣除。生计费用采用国家与地方双层扣除的方式进行,医疗费用按照总收入6%的标准进行扣除,教育费用扣除则更加照顾一些弱势群体。在其他专项扣除中,也予以相应的补充。为顺利执行该扣除制度,最后给了一些改革建议,希望能通过优化税收环境的方式使我国个人所得税费用扣除制度更加合理。更多还原

【Abstract】 The personal income tax deductions in China are just be deducted by the government with a same quantity, while it is quite complex and complete abroad. So, it is unfair for those who gets his money through different ways. And it is inefficient for the government and taxpayers, comparing the cost against gains. Deduction can be thought as income for taxpayers, and a substitute for government’s transfer payments. In addition, the taxpayer’s expense deduction affects consumption, savings, investment, labor supply, the country’s tax revenue and income distribution. Therefore, we must reform the existing approach of deduction.For the comprehensive deduction reform, this article draws on a variety of modes related expense deduction theory, and then summed up the result that the expense deduction and the state of the economy, administration, information technology degree, tax compliance, the proportion of personal income tax has a relationship. Next, this paper demonstrates our existing deduction way is unreasonable in the view of equity and efficiency principles. Thus, the individual tax deduction must be deducted comprehensively. This paper suggests that the deduction should be calculated itemized and integrated, meanwhile living expenses, medical expenses, education costs and other special costs should be considered. Living costs can be deducted twice, the state standard and local standard. Medical expenses can be deducted by 6% of total revenue. Education deduction can be used more for the vulnerable groups. As special deduction costs, a lot of suggestions have been given by this paper. To implement the new way successfully, this article gives some reforming advices, with the wish make our personal income tax deduction mode more rational and build a better tax environment.更多还原