试论我国个人所得税费用扣除制度存在的问题和建议

随着我国经济的不断发展，个人收入也节节攀高，个人所得税作为一个税源庞大，稳定且明确的税种理应开始发挥它应有的作用。但个税制度尤其是其费用扣除制度的问题日益凸出，它从某种意义上导致贫富两极分化、城乡差异、地区差异进一步扩大，加剧了社会不公和矛盾。本文在分析了目前我国个人所得税费用扣除制度的制度依托和基本现状，发现了许多在分项税制下费用扣除制度所存在的问题，着重分析了这些问题的基本表现，成因和会产生的不良后果。在借鉴了美国和日本关于费用扣除制度的设计后，就以上这些问题提出了在综合计征制度下建设费用扣除制度的建议。

关键词：个人所得税；费用扣除制度；综合制课征模式；税收公平

Deficiencies and Proposes of Individual Expense Deduction System of China

Abstract: with the prosperious achievement of china’s economy, individual income tax, a tax category which owns its large and stable tax resources, has gradually taken an important role in gross tax revenue. However,there are multitudes of deficiencies in china’s individual tax system, especially the system of individual expense deduction, which in a sense contributes to the worsening condition of  polarization between the rich and the poor, resulting from urban and rural differences and area diversity. Based on the analysis of current individual tax system, this paper summarises the deficiencies of individual expense deduction system and puts forward a few targeted proposes which draw lessons from the ones of US and Japan.

Key words:individual income tax; individual expense deduction; Comprehensive tax model; equality of taxion

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