The Research Of Uniform Dynamic Adjustment Mechanism Of Expense Deduction Standard Of The Personal Income Tax

Currently, there are lots of problems on the aspect of our country’s Macroeconomic, such as severe price increases, increasing of life stress, high poverty gap. the imbalances of region development. These problems have close relationship with "the adjustment of income distribution". One function of the personal income tax is to increase revenue, another is to adjust income distribution. Personal income tax should be the most effective tool on the aspect of the adjustment of income distribution, because it is a kind of Direct tax. The core of improving personal income tax is the establishment of a sound and rational expense deduction mechanism. But after several times of amendment to Personal Income Tax Law, we still can not beat the delay effect and the non-foresight. We still can not eliminate the impact of the economic situation of personal income. And the functions of the personal income tax are not working. So it is important to develop a sound and rational dynamic adjustment mechanism of expense deduction standard of the personal income tax.There are four parts about this mechanism in this article:The first one is introduction. It contains background, purposes, significance and a lot of insights and findings of a number of excellent scholars at home and abroad about this mechanism. It also contains research methods, the direction of the research, basic theoretical framework and innovation. The second part is mainly qualitative analysis of the dynamic nature of the personal income tax expense deduction standard expense deduction of the basic theoretical knowledge and in recent decades, the exploration of our country in this direction, and gradually leads to the theory of the necessity and reality of the dynamic adjustment of compulsory. The third part is the cost of personal income net of the standard dynamic adjustment mechanism of the quantitative analysis, according to people with different income levels, consumer spending and urban fixed base CPI causality test and regression analysis to refine the costs of different income levels less model, andverified from the overall perspective of the expenditure "on the decision of the" income, disposable income and consumer spending regression analysis to determine the need for dynamic adjustment mechanism. The fourth part is the unity of analysis of the dynamic adjustment mechanism, refuted that "the implementation of the different costs of the standard deduction." the point of view in different economic status areas, and stressed the need to stand the country level, income level, height, unified nationalthe different costs of different income levels less dynamic adjustment mechanism of the formula, in order to better address the gap between rich and poor, unbalanced regional development and other issues.Through the above method, this dynamic adjustment mechanism of expense deduction standard of the personal income tax can be described directly by some Econometric model. So we can define it as "to use a solid mechanism to deal with varied economic situation"...