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A Defective Analysis of "Expense Deduction" for the Present Individual Income Tax

Under the fixed condition of tax rates, the key to plan the individual income tax system rests with reasonably determining the assessable incomes, and the confirmation of the assessable incomes depends on stipulating the standards for “deducting expense". There are a lot of defects for planning “expense deduction" in the present individual income tax system: the determination of taxpayers' benefit level is unscientific and goes against the principle of horizontal justice, and its lack of elasticity results in shortening the resources allocation function of individual income tax and the extent of marketization for fully considering resources allocation, etc. Therefore, it makes the system of individual income tax diverge the objective of justice and it weakens the functions of individual income tax system for regulating income distribution. Consequently, one of the substances for reforming the individual income tax is to make “expense deduction" more impartial, scientific and international.
【CateGory Index】: F812.42
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Chinese Journal Full-text Database 2 Hits
1 WEI Ming - ying (School of Management, Huazhong University of Science and Technology, Wuhan 430074, China);Analyses of the Exemption Amount for Individual Income Tax in China based on the Taxation Principle of Revenue[J];Economy and Management;2005-09
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Chinese Journal Full-text Database 10 Hits
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【Secondary References】
Chinese Journal Full-text Database 4 Hits
1 Wang Yi(Shangluo University,Shangluo 726000,China);Proposals for Improving the Design of the Tax System of Individual Income Tax in China[J];Value Engineering;2010-34
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