Re-examining the Personal Tax Expense Deduction Rules in the Net Income Perspective
The net income tax is the specific requirements of the principle of quantitative tax in the personal tax law,the cost deduction is the key to grasp the net income.2018 personal tax amendment law to increase the general deduction of comprehen-sive income,at the same time add six types of special additional deductions,in line with the requirements of the net income tax.Net income is divided into objective net income and subjective net income,both general deductions are in fact a recogni-tion of personal living expenses,the current personal tax law has the logical fallacy of mistakenly treating it as the cost of ob-taining wages and salaries,which in turn makes the law in the grasp of the objective net income there is a gap,which is in ur-gent need of replenishment.At the same time,the current law is also insufficient in grasping the subjective net income,and a four-level deduction system should be constructed to cover the individual's basic living needs—the family's basic living needs—the increase in ordinary expenses—the increase in special expenses.The next step to improve the personal tax law should be to take the net income taxation as the starting point to build a whole chapter,follow the dual path of objective net in-come and subjective net income,and shape the complete rules of expense deduction.
individual income tax lawenergy burdennet income taxationdeduction of expenses
NETL
NSTL
万方数据
