A Research On Construct A Family Living Expense Deduction System In China

In the design of the tax deduction system of China's current personal income,the quota deduction model combined with fixed rate,especially in the working income expense deduction standard way of using the way across the board,do not consider the individual differences of the taxpayers,the tax capacity and the taxpayers housing,pension,unemployment and family support the number,marital status,age,education and other factors,family factors on the taxpayers do not pay enough attention.The main cause of these problems and the classification system of the pre tax deduction of malpractice,tax deduction scope of the design is not scientific and so on.As China's personal income tax deduction Leather is of vital importance to the link,will also face a series of reform.This will be in China's personal income tax system reform,from the current "individual income tax law on the deduction of the deduction system under review,research at home and abroad advanced living expense deduction the theory of system,how to regulate the cost of pre tax deduction system from,increase the burden on the family factors,to build and improve China's personal income tax expense deduction system.The family changes before our country from a single high standard fee deducted to the comprehensive ability of the taxpayer to the tax burden From the simple,material needs to meet the minimum guarantee of the basic level of humanistic care.The system design makes the personal income tax deduction in the cost of living more emphasis on taxpayers rights and differences in attention,further realize the taxation fairness and the ability to pay principle.