我国个人所得税工资薪金免征额探讨摘 要：在许多国家，个人所得税有“罗宾汉税种”、“社会公平调节器”的称号。简单而言，其有缩小贫富差距、调节收入分配的基本功能。工资薪金所得免征额(费用扣除标准)长期发展过程中都是改革个人所得税法的关键点。免征额的大小与每一个公民的利益、每一位纳税人的税收压力息息相关，也体现着国家的政策导向。本文从我国工资、薪金免征额历史演变出发，通过分析免征额确定,发现其确认时存在没有考虑居民生活水平受物价变动影响、没有考虑和居民收入关系、没有充分考虑纳税人的个体差异及纳税能力等问题。鉴于此，本文对我国个人所得税工资薪金免征额进行探讨，以期能够为进一步完善我国相关方面的制度规定提供一些参考和建议。关键词：个人所得税；工薪金；免征额On the Tax Exemption Amount of Wages and Salaries of Individual Income Tax in China Abstract: In many countries around the world, individual income tax, which is also called as "Robin Hood Tax", plays the role as "the regulator for social fairness". The most distinguishing features that the individual income tax possesses includes adjusting the resident's income distribution and narrowing the gap between the rich and the poor. As for the amount of the tax exemption, it is another significant issue. The exemption amount of wages and salaries (the deduction standard) has always been the target of the income tax reformation project considering it not only has an impact on every taxpayer's tax burden, but also connects directly between everyone's vital interest to the further tax policy orientation the government is about to do. From the chronological evolution of the resident's wages, salaries and salary exemption in China, this paper has found that 1.the aspect of the resident income; 2. the impact of the constant price changes on the resident's living standard;3. the differences existing in every taxpayer in terms of their income source and the...
