各国个人所得税费用扣除制度研究

　　摘要

　　费用扣除是个人所得税制度最直观的要素之一,因此,在个人所得税制度不断完善的过程中,费用扣除的制度安排和设计一直受到较大关注。1980年新中国的个人所得税制度正式建立时,受限于当时的税收征管能力,我国费用扣除采用统一扣除模式。但经过几十年的发展,税收征管能力己得到大幅提高,而在费用扣除方面的改革除三次提高扣除标准外并无其他进展,相比而言,西方众多发达国家早已形成了细致而全面的费用扣除制度。继续采用单一的费用扣除模式,虽然能够节约征管成本、降低纳税人的纳税成本,但这不仅会使费用扣除的公平性和合理性大打折扣,还会在很大程度上限制调节收入分配这一主要功能的发挥,不利于促进社会公平,因此,费用扣除的变革势在必行。

　　本文基于上述现实背景,按照功能定位对费用扣除进行了分类,并分别介绍了不同种类的费用扣除。结合各国实践介绍了收入无关定额扣除和收入相关定额扣除两种生计扣除方式,并对英国、美国和台湾地区的生计扣除标准及其调整机制进行了详细的分析和比较,发现其生计扣除额的调整均与通货膨胀指数的变动挂钩,而生计扣除标准的确定与人均GDP、人均国民收入、人均消费支出和每一劳动者负担的消费支出不存在显着关系。本文还对各国的特别扣除项目进行了归纳总结,介绍了标准扣除与列举扣除相结合的成本费用扣除方式和各国对配偶、子女、老年人、残障人士等的特别扣除。简单介绍了我国费用扣除的改革历程,并结合各国的实践经验在生计扣除额的确定及调整、成本费用扣除和其他特别扣除的项目设置等方面分析了我国费用扣除的不足之处,并提出利用户籍制度进行家庭费用扣除、引入生计扣除调整机制、生计扣除采用收入相关定额扣除模式、利用公务费用报销制度规范成本费用扣除、增加普通住房贷款利息扣除等符合我国国情的特别扣除项目等改革建议。

　　关键词:个人所得税;工资薪金所得;费用扣除;国际比较

　　ABSTRACT

　　In the process of improving the individual income tax system,everyone paysmore attention in expense deduction, because it is one of the most visible elements ofthe system. Considering with the low level of tax collection and management, wededucted with a unified standards in 1980, when personal income tax system wasinitially established in China. After decades of development, the capacity of taxcollection and management has been greatly improved, but there is no substantialprogress in the reform of deduction, while many foreign countries have alreadyformed a detailed and comprehensive expense deduction system. It will not onlycompromise the fairness and reasonableness of the expense deduction, but also restrictthe income distribution function of individual income tax, if we continue to apply aunified expense deduction, though we can save administration costs and taxpayer's taxcosts. Therefore, the reform of expense deduction is imperative.

　　Based on this realistic background, this paper classifies expense deductionaccording to functional orientation and introduces the different types of deductions.

　　Given the practice of foreign countries, this thesis introduces income-unrelated fixeddeductions and income-unrelated fixed deductions, and analyzes the livelihooddeduction and it's adjustment of the United Kingdom, the United States and Taiwan.

　　Then the result shows that their adjustments of livelihoods deduction are related to theinflation index, while it is irrelevant to per capita GDP, per capita income, per capitaconsumption expenditure and consumer spending burden by each worker. This paperalso summarizes special deductions of foreign countries, and describes a method ofdeduction for work-related expenses, which combining standard deduction withitemized deduction, and some special deductions for spouses, children, the elderly,disabled, etc.. Then this essay introduces the reform process of China's expensededuction, and presents some shortcomings of China's deduction in terms offormulating and adjusting livelihoods deductions,setting projects of deductions forwork-related expenses and special deductions. Finally, this paper proposes somepolicy suggestions, such as using household registration system to deduct householdexpenses, introducing adjustment mechanism of livelihood deduction, adoptingincome-unrelated fixed deductions, normalizing the deductions for work-relatedexpenses by public reimbursement system,setting interest on housing loan deductionand other special deductions, etc..

　　KEY WORDS: Individual Income Tax; Wage and Salary Income; ExpensesDeduction; International Comparisons

    目录

　　摘要

　　ABSTRACT

　　一、引言

　　(一)研究背景和意义

　　(二)文献综述

　　(三)概念界定

　　(四)本文研究框架

　　(五)主要观点和不足

　　二、个人所得税费用扣除的依据和分类

　　(一)费用扣除的依据

　　(二)费用扣除的分类

　　三、个人所得税费用扣除的国际比较

　　(一)生计扣除

　　1.生计扣除方式及额度

　　2.生计扣除额度调整

　　(二)特别扣除

　　1.成本费用扣除

　　2.其他特别扣除

　　(三)总结与启示

　　四、我国个人所得税费用扣除的实证分析

　　(一)我国个人所得税费用扣除的演变

　　(二)我国个人所得税费用扣除存在的问题

　　1.生计扣除未考虑不同纳税人的家庭负担情况

　　2.生计扣除标准没有合理的调整机制

　　3.生计扣除的收入无关定额扣除模式不合理

　　4.成本费用扣除项目不规范

　　5.特别扣除项目几近空白

　　五、改革我国个人所得税费用扣除的政策建议

　　(一)建立有中国特色的家庭联合扣除制度

　　(一-)建立生计扣除标准调整机制

　　(三)生计扣除采用收入相关定额扣除模式

　　(四)规范成本费用扣除

　　(五)扩充特别扣除项目

　　参考文献

　　致谢