The Research On Deductions From Individual Income Tax

The tax base is the important link of the reform of personal income tax, personal income tax deduction is also in this key part. The current personal income tax expense deduction legal system has the following outstanding problems:entangled in the income tax expenses deduction size, lack of systematic system design; to prevent fraud as the main ideas of the legislation on the rights of taxpayers, the lack of reasonable security; and the uniform application of the cost of living existence dilemma. For this, it should be more committed to the personal income tax base of reasonable maintenance, further expand the scope of deduction and flexible criteria established, as well as perfect expenses deduction procedure safeguard mechanism.