由我国个人所得税免征额调整引发的思考

<个人所得税法>从实施以来,我国已经对免征额进行了三次调整,最近两次调整的时间间隔很近,似乎个人所得税的问题只是一个免征额的变动问题.对居民来说,个人所得税问题的实质是税负的轻重和公平问题.免征额是对个人工作和生活费用的扣除,是一个动态的概念.历次免征额的调整,只是解决个人所得税问题的权宜之计,而要真正实现个人所得税调节个人收入、实现量能负担的税收公平原则,就必须对个人所得税进行全面改革.

Thoughts on the Adjustments of the Threshold of Individual Income Tax

It seems that the only problem of individual income tax is the threshold which has been adjusted for three times.As a matter of fact,most citizens usually pay more attention to the tax burden and its equality.The threshold is a reduction from persons' salaries and it must be changed with the changing of costs of working and surviving.Threshold should be an equal one which infulences individual income tax burden equally.Current adjustment of threshod was only expedient rather than principled.Only after indiv...