题目：我国个人所得税费用扣除制度研究摘要税收是市场经济中各国政府最常用的、最主要的、最规范的宏观调控政策工具，在调节收入分配的过程中起着不可替代的作用。世界上开征个人所得税已经有200多年的历史，经过各国不断努力地修正和借鉴经验，各国的个人所得税都能实现组织财政收入和调节收入分配的作用。个人所得税是对个人（自然人）取得的各项所得征收的一种所得税。个人所得税起征点是指国家为了完善税收体制，更好的进行税制改革，而定制的税收制度。我国个人所得税于1980年9月开征，至今已近30年了。随着经济和社会的不断发展，我国现行的个人所得税在实践中却暴露出诸多问题，这些问题已影响了我国个人所得税的进一步发展，因此研究如何完善我国个人所得税以适应市场经济发展需要有着极其积极的现实意义。本文基于网络效率与公平原则的理论来说明这个国家的必要性建立个人所得税费用扣除制度。并结合个人费用扣除的现状和数据系统，分析了存在的问题个人所得税费用扣除制度，然后根据美国和日本的成功经验，个人所得税费用扣除制度，并结合我国实际情况和利用Eviews的最小二乘法模型将人均可支配收入与消费支出建立回归方程，进而预测出我国未来六年内的个人所得税费用扣除标准。关键词：个人所得税；费用；扣除制度AbstractTaxisthegovernmentsofthemostcommonlyusedinmarketeconomy,themainandthemostspecificationofmacroeconomicregulationandcontrolpolicytools,intheprocessofadjustingincomedistributionplaysanirreplaceablerole.Theworld'slevyingpersonalincometaxhas200yearsofhistory,afteralltheeffortstocorrectanddrawingonexperience,thepersonalincometaxtoachievefiscalrevenueandadjustingincomedistributionfunction.Personalincometaxonindividuals(naturalperson)acorporateincometaxincometax.Individualincometaxthresholdisreferstothecountryinordertoimprovethetaxsystem,thereformofthetaxsystem,taxsystemandcustom.OurcountryindividualincometaxisimposedinSeptember1980,hasnearly30years.Withthecontinuousdevelopmentofeconomicandsocial,ourcountry'scurrentpersonalincometaxhasexposedmanyproblemsinpractice,theseproblemshaveaffectedthefurtherdevelopmentofourcountryindividualincometax,sotheresearchhowtoperfectourcountryindividualincometaxtoadapttothemarketeconomydevelopmentneedsatremendouslypositivepracticalsignificance.Inthispaper，thenetworkefficiencyandfairnessprinciplebasedtheorytoexplainthenecessityofthiscountrytoestablishpersonalincometaxexpensedeductionsystem.Combinedwiththestatusquoanddatasystemofpersonalexpense，analyzestheproblemsexistinginthepersonalincometaxexpensedeductionsystem，thenaccordingtothesuccessfulexperienceofJapanandtheAmerica，personalincometaxexpensedeductionsystem，combinedwithChina'sactualsituationandtheleastsquaremethodisusedtomodelEviewswillbethepercapitadisposableincomeandconsumptionexpenditureoftheregressionequation，andpredictsthedeductionstandardsixyearsofpersonalincometaxexpenseinourcountryinthefuture.Keywords:Thepersonalincometax；Cost；Deductionsystem目录摘要..............................................................................................................................................................2Abstract..............................................................................................................................................................3一、引言..............................................................................................................................................................5（一）研究背景.....................................................................................................
