A Study on Improving the Expense Deduction System of Individual Income Tax Law in China

zhao ying


Although economy of China has a sustained and stable growth, income gap between individuals is aggravating. This is not only unfavorable to the realization of harmonious society, but also influences the healthy and sustainable development of China’s economy. As an important tax to adjust income distribution, Individual Income Tax own dual function of raising fiscal revenue and adjusting income distribution. The expense deduction standard is an indispensable part of the Individual Income Tax; it will directly affect the amount of taxable income of taxpayer. This paper analyzes existing problems in the expense deduction system in China. And the writer puts forward some advices about how to perfect the expense deduction system of the present Individual Income Tax on the basis of realistic conditions of China, so as to promote healthy development of individual income tax.


Individual Income Tax; Expense Deduction System; Tax Fairness

Full Text:



  • There are currently no refbacks.

Creative Commons License
This work is licensed under a Creative Commons Attribution 3.0 License.

AASS©: World Science Publisher United States