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The Study of Individual Income Tax Deduction Standard

Author: HuFang
Tutor: GaoYanRong
School: Jinan University
Course: Finance
Keywords: Individual income tax Demand oriented Deduction standard
CLC: F812.42
Type: Master's thesis
Year: 2013
Downloads: 274
Quote: 0
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Abstract


Expense deduction standard is a critical part of personal income tax system, which directlyaffects the taxpayer’s taxable income. At present, our country use the multi-rate model ofexpense deduction, Which is neither fully considering the personalized needs of taxpayers, Suchas family, education, medical treatment, health, etc. but also not establish the linkage mechanismwith inflation. The multi-rate model is not only inconsistent with the principle of tax fairness, butalso lead to the regulating function of income tax out of use. This paper proposes to construct anExpense deduction standard measurement model which takes the Taxpayers’ demand intoconsideration. Deducting expenses can be divided into three parts: living fees, special fees andself-fulfillment fees. This model calculates the three parts of expense deduction standard underthe hybrid tax system. So, to establish a dynamic expense deduction standards meet thepersonalized needs of taxpayers.

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CLC: > Economic > Fiscal, monetary > Finance, the state's financial > China's financial > Financial income and expenditure > Tax
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