International Comparative Research on the Deduction of Personal Income Tax Expenses
Author:Wenqin Mai, Guoli Rao, Yunlong Du Author Unit: School of Accounting, Guizhou University of Finance and Economics , Guiyang 550025, Guizhou, People’s Republic of China School of International Cooperation, Guizhou University of Finance and Economics, Guiyang 550025, People’s Republic of China Department of Electrical Engineering, Guizhou College of Electronic Science and Technology, Guian 550003, Guizhou, People’s Republic of China
Abstract：Based on the specific national conditions of our country, this paper compares the deduction standards of personal
income tax between our country and other countries, analyzes the shortcomings of the deduction items of personal
income tax in our country, and on this basis, draws on the experience of other countries, and puts forward some
suggestions to improve the deduction standards of personal income tax.
Keywords：Personal income tax; Expense deduction; International comparison
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