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The Cost of the Standard Deduction for Design Thinking in Personal Income Tax Reform

Bao Zhiyong;Wang Qing;  
Personal income tax reform goal is clear,namely the establishment of classification combined with the composite system of personal income tax. To achieve this goal,we need to redefine and design a lot of elements of taxation system,especially as main factor influencing tax base- expense deduction standard. The article first analyzes real significance of tax expense deduction standard,with the problems of expense deduction standard for the current tax,and finally hasput forward expense deduction standard design in personal income tax reform.
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