个人所得税实行家庭费用扣除的设计与模拟

发布时间：2018-02-07 12:40

本文关键词： 个人所得税免征额生计费用家庭费用扣除　出处：《会计之友》2015年12期 　论文类型：期刊论文

【摘要】：目前,我国个人所得税采用个人制申报和3 500元的固定免征额费用扣除制度。这在表面上看公平合理,但实际上却导致了相同境况的家庭实际税负不同,有悖于社会公平原则。从国外情况看,发达国家个人所得税的费用扣除包括必要费用扣除、生计费用扣除和特别费用扣除等,并多以家庭为费用扣除单位,这种扣除方式在一定程度上维护和保证了社会公平,有效调节了个人收入分配差距。文章运用回归分析设计出一个相对合理的以家庭为单位的个人所得税费用扣除标准,并在计算家庭生计费用扣除时将家庭住房费用单独计算,对有房贷支出的家庭给予一定的扣除,使其税前费用扣除标准更加公平合理,符合客观实际。通过比较分析得出,"以家庭为单位"和"以个人为单位"两种费用扣除方式对纳税人产生的税负不同,可以考虑通过"转换计征方式,调整扣除项目"作为个人所得税改革的突破口。
[Abstract]:At present, the personal income tax in our country adopts a personal declaration system and a fixed deductible fee deduction system of 3,500 yuan. This is fair and reasonable on the surface, but it actually leads to different actual tax burdens for families in the same situation. Contrary to the principle of social equity. From the perspective of foreign countries, the deductions of individual income tax in developed countries include deductions of necessary expenses, deductions of livelihood expenses and special expenses, and many deductions are based on families. This method of deduction maintains and ensures social fairness to a certain extent and effectively adjusts the gap of individual income distribution. This paper designs a relatively reasonable deduction standard of personal income tax expense based on family units by using regression analysis. And when calculating the household living expenses deduction, the household housing costs will be calculated separately, and certain deductions will be given to families with mortgage expenses, so as to make the deduction standard of pre-tax expenses more fair and reasonable. In line with the objective reality. Through comparative analysis, it is concluded that the tax burden on taxpayers is different between "household as unit" and "individual as unit", so we can consider changing the tax collection method. Adjustment and deduction items "as a breakthrough in the reform of personal income tax."
【作者单位】：黑龙江省财税研究基地;哈尔滨商业大学财政与公共管理学院;中铁十六局集团第一工程有限公司;
【基金】：黑龙江省哲学社会科学研究基地——财税研究基地重点项目(13H022)
【分类号】：F812.42

【参考文献】