The Research Of China's Individual Income From Wages And Salaries Expense Deduction Problem

It has been a great concern in society that the level of salary deductible by tax has a direct influence on an individual' tax burden.With adjust of population policies and difficulties of providing for the olds and living in houses,more and more people think that increasing expense deduction is necessary.During 2017 National Two Sessions,representatives still pay much attention to the level of individual income tax deduction and individual income tax reform.In this paper,we firstly learn the problems regarding the Individual income from wages and salaries expense deduction systems.Second,we illustrate the reasons from three aspects: tax declarations,expense deduction structure and automatic adjustment indexation mechanism.Third,we respectively estimate two kinds of costs deduction standards under the requirement of consumptive expenses and of poverty line.Finally,we give the suggestions combined with the social conditions and discuss the ways of improving deduction construction based on the cores of raising,supporting and housing deduction.It's very important to establish tax collection and management team.As the same time,building individual income tax database and cultivating citizens' tax consciousness are key points.What's more,it's significant to discuss specific ideas in order to improve collection and management work.By considering about the situations of expenses deduction system,we hope the current tax system could be made better,the process of individual income tax reform could be pushed far forward and the extent of social management of the infrastructures could be deeper.