完善个人所得税费用扣除制度的探讨（Discussion on perfecting the deduction system of personal income tax expense）Discussion on perfecting the deduction system of personal income tax expenseDiscussion on perfecting the deduction system of personal income tax expense 2008-12-20 15:10:06Abstract the introduction of our personal income tax for 25 years. In recent years, with the speeding of personal income tax revenue growth, triggered a series of discussion on the reform of the individual income tax, such as the choice of tax system, expense deduction, tax design and collection methods and other issues, the reform scheme of Chinas legislative departments are also to develop, consider the personal income tax. This article mainly from the expense deduction angle, draws lessons from the international experience, and unifies our countrys concrete situation, talks about the consummation of the personal income tax system.Key words: deduction range; indexation; joint declarationCollecting personal income tax is a common practice in the world, and it has become the most important tax in most countries, especially in developed countries. Our country from 1980 onwards a personal income tax, has been 25 years, the twenty years of Chinas economic structure has undergone several major changes, whether the income of absolute value and the relative gap have undergone rapid changes. Since the current income tax law came into effect in 1994, the income has increased year by year, and by 2001 it has developed into the fourth major categories of taxes in Chinas industrial and commercial tax system. According to statistics, in 2004 revenue 173 billion 700 million yuan of personal income tax in our country, the fiscal revenue, adjusting income distribution functions have become increasingly prominent, but with the development of social economy, the personal income tax system has gradually exposed some problems, such as the choice of tax system, expense deduction, tax design and collection methods so, there is an urgent need for adjustment. This article mainly discusses how to improve the deduction system of personal income tax expense.December 19, 2005, notice of the Ministry of Finance and the State Administration of Taxation on personal income tax salary standard deduction for the policy of (fiscal 2005 No. 183) regulations, taxpayers the actual income from wages and salaries since January 1, 2006, according to 1600 yuan / month of the standard deduction of expenses, calculated to pay personal income tax. Adjust the deduction level of low income can relieve the tax burden of taxpayers, but only the high salary amount shall be exempted from individual income tax cannot be solved fundamentally the defects in the regulation of income distribution, but also the need to further improve the expense deduction mode, adjust the deduction scope, so as to strengthen the function of personal income tax revenue in the organization and regulation distribution etc.I. The current status of individual income tax expense deduction systemAt present, with Chinas personal income tax is deducted subitem quota method combined with fixed deduction method, the different nature of the income taxpayers were deducted. Among them, the individual wages, salaries, income from the monthly income is deducted from the cost of 800 yuan. In January 1, 2006, income from wages and salaries expenses is 1600 yuan per month, the foreign staff has no domicile within the territory of China and derived from wages and salaries within the territory of China or within the territory of China has his home from Chinas overseas income wages, salary of foreign workers, can the additional deduction for expenses of 3200 yuan individual industrial and commercial households; income from production and business operations can deduct the cost of cost, expenses and losses of enterprises and institutions; contract, lease operating income deductions for 800 yuan per month; deduction method income remuneration, royalties income, royalties, income from lease of property after deducting the cost of a fixed rate and combination every time, income does not exceed 4000 yuan, deduct 800 yuan quota; each income in 4000 yuan (including 4000 yuan) above, deduct 20% property transfer rate; The fees for the original value of the property and reasonable expenses; interest, dividends, bonuses, contingent income do not deduct any fees, to obtain income for each income tax.Two, personal income tax deduction system problems1., the deduction scope is too narrow, can not play the role of regulating income distribution wellIn the individual income tax of developed countries, the standard of deduction is generally defined according to the different social burdens of taxpayers. In Canada, for example, the individual income tax before tax deduction includes the cost of living for the family, such as registered retirement, savings, child care, nanny fees, settling fees, living e