A Study on the Dynamic Mechanism of Personal Income Tax Expense Deduction Standard in China
费用扣除标准是个人所得税制度设计的一项重要内容,它直接关系到纳税人的税收负担和个人所得税收入再分配功能的发挥。当前我国实行的固定费用扣除模式忽略了物价变动、居民可支配收入等因素的影响,导致个人所得税对收入出现逆向调节和税收公平的目标背道而驰。因此,本文尝试剖析影响费用扣除标准的动态因素,对如何构建我国个人所得税费用扣除标准的浮动机制问题进行探讨。Expense deduction standard plays an important role in the design of personal income tax system. It is directly related to the tax burden of taxpayers and the realization of distribution function. At present, the fixed expense deduction standard ignores the impact of price changes and residents＇ disposable income and other factors. Personal income tax may produce adverse regulation on income,which is contrary to the goal of tax fairness. Therefore, this paper attempts to analyze the impacts of the expenvse deduction standard, and constructs the dynamic mechanism based on the consumer price index.