個人所得稅法之費(fèi)用扣除制度的比較研究.pdf

1、對外經(jīng)濟(jì)貿(mào)易大學(xué)碩士學(xué)位論文個人所得稅法之費(fèi)用扣除制度的比較研究姓名：李曉明申請學(xué)位級別：碩士專業(yè)：法律指導(dǎo)教師：鮑祿20050301AbstractWith the development of the economy and adjustment of economic structure, theincome level of resident is improving constantly.And the

2、Individual Income Tax becomes an important tax category gradually.Contrast to this, however, the IndividualIncome Tax Law has not already been fit for situation now.The experts and scholars allappea

3、l for reforming the Individual Income Tax Law. How to reform it becomes a hottopic. There are a lot of factors influencing result of Individual Income Tax. The mostimportant one of these I t

4、hink is the system of expense deduction. This paper analyses our system of expense deduction, introduces and summarizesAmerican system of expense deduction, and proposes the reform suggestions of thesyste

5、m of expense deduction.This paper is divided into four parts:Part?explains the meaning of expense deduction,the necessity of reforming our deduction system,and the deep reason of its low level.Part ?

6、 introduces the history of the Chinese Individual Income Tax Law, anddiscusses the defect of our deduction system.Part ? describes the history of American Individual Income Tax Law, andintroduces American deduct