CAJ | 학술논문

由于个人所得税的费用扣除其设定标准直接影响到收入分配的调节效果,因此合理设置工薪税目费用扣除标准十分重要.但通过回归分析和预测发现,我国工薪税目费用扣除标准偏低,调整滞后,需要建立以调整后的城镇居民家庭平均消费性支出为依据,实行以CPI为指标的动态调整机制,方能彰显税法公平.建议在全国统一费用扣除标准前提下,选择北京和上海等生活成本较高的特大城市试点教育、医疗保险和住房贷款利息三项新增费用的进一步扣除.
유우개인소득세적비용구제기설정표준직접영향도수입분배적조절효과,인차합리설치공신세목비용구제표준십분중요.단통과회귀분석화예측발현,아국공신세목비용구제표준편저,조정체후,수요건립이조정후적성진거민가정평균소비성지출위의거,실행이CPI위지표적동태조정궤제,방능창현세법공평.건의재전국통일비용구제표준전제하,선택북경화상해등생활성본교고적특대성시시점교육、의료보험화주방대관이식삼항신증비용적진일보구제.
Because expenses deductions in individual income tax directly affect income redistribution, setting allowable expenses deductions becomes extremely important in our individual income tax system. Using regression analysis and forecast, we find that expenses deductions in China have been too low and too slow to adjust. Fairness in tax practice calls for an expenses deductions standard based on average household expenditures and a dynamic mechanism linked to the CPI. We also suggest that in addition to a national uniform standard of expenses deduction, mega-cities such as Beijing and Shanghai can institute pilot programs that further deduct education, medical insurance, and housing loan interest related exoenses.