【中文摘要】 2005年新的个人所得税免征额确定,引起了对个人所得税免征额的额度讨论的热潮。为探明我国个人所得税的免征额的合理标准,本文在借鉴前人研究的基础上,通过分析我国个人所得税的发展历程、费用扣除标准的变化以及我国城镇居民人均可支配收入和人均消费性支出的变化,运用数量分析方法,对我国和广东省2006-2010年的个人所得税费用扣除标准进行了具体测算,并以此为依据,建议细化个人所得税费用扣除项目;个人所得税的费用扣除标准,随着人均收入和支出的变化,及时做出调整;同时允许各地区在一定的幅度内调整费用扣除标准。由于个人所得税的主要纳税人是城镇居民,本文主要以城镇居民为研究对象。

【英文摘要】 When the new deduction standard was confirmed in 2005, the topic about the exemption became popular. On the base of the precedent research, analyzing the development of individual income tax, the transformation of the exemption and the disposal income and consuming expense per capita of the Chinese urban residents, the author calculates the deduction standard of China and Guangdong Province from 2006-2010. The author suggests that: firstly the deducted items should be publicized in detail; secondly the...