我国个人所得税的费用扣除问题一直备受关注。2008年开始，超过60%的个税收入来源于工薪所得，并且该比重呈上升趋势，这使工薪所得的费用扣除问题变得越来越重要！然而，现行办法——“免征额”诟病已久。对于具有稳定性、持续性、周期性等特征的工薪所得，其扣除应按照综合性进行设计，即除了为获取工薪收入而支付的必要费用以外，还应包括纳税人本人及赡养家庭成员的生计费用。鉴于此，本项目按照“个税功能定位——工薪所得征税面——工薪所得综合费用扣除水平”的逻辑思路，在我国目前收入信息系统、诚信系统、征管技术等短期内很难完善的前提下，吸收借鉴美国联邦个人所得税“标准扣除”理念，提出一套以权威并且连续的微观数据作支撑，能将地区差异、家庭规模和结构差异、不同收入阶层的消费支出差异等因素考虑进来，具有自动调整功能的中国个人所得税工薪所得综合费用扣除标准化设计方案，供有关部门决策参考。

The expense deduction issue of personal income tax in china has been of concern.From the beginning of 2008,More than 60 percent of personal income tax revenue come from wage , and the proportion is rising,This makes the expense deduction of wage is becoming increasingly important issue !However, the current approach—‘exemption amount’ has long been criticized.For wage with the features of stability,continuity and periodicity.the deduction shall be conducted in accordance with a comprehensive design, which in addition to the necessary expenses for obtaining wage, It should also include the Livelihoods costs of taxpayer and his/her family members.In view of this,According to the idea——“the orientation of Tax function——the range of Wage income tax——the level of Comprehensive expense deduction of wage”.Under the premise that Income information systems , Integrity system and Taxation technology in the short term is difficult to improve.Assimilating the Idea of Standard deduction in personal income tax of the United States.We propose a set of standardized design about the Comprehensive expense deduction of wage in China’s personal income tax, the design with automatic adjustment function is On the basis of authoritative and continuous micro data. the design is According to the differences of region,family size,family structure and consumer spending between different income groups.We hope the design is valuable for government decision-making.