我国个人所得税法是以传统经济理论为基础制定的,这个理论是:消费具有广泛的领域和范围,包括所有用于教育方面的支出,如正规的学校教育和在职培训费用。因此,在有关资本和收入的国民收入核算中,包括教育费在内的各种人力资本投资统统被排斥在了国民收入核算之外。这种传统的经 China's personal income tax law is based on traditional economic theory. The theory is that consumption has a wide range of fields and scope, including all expenditures on education, such as regular schooling and on-the-job training costs. Therefore, all kinds of human capital investment, including educational expenses, are all excluded from national income accounting in the calculation of national income related to capital and income. This traditional classics