调整个人所得税“九级超额累进税率”的建议——调整方案不应忽视对财政收入的影响

近几年学术界针对工资薪金的“九级超额累进税率”提出了“提高免征额、减少级次、降低税率”的调整意见,笔者认为其中有欠妥当。调整个人所得税征收方法不应忽视对财政收入产生的影响。文章通过对征收个人所得税的初衷、我国个人所得税的征收现状、发展趋势以及我国劳动者工

The Suggestion for Adjusting "Nine Grades Excess Progressive Rates" of the Individual Income Tax--The Adjusting Scheme Should not Ignore the Impact on Fiscal Revenues

The academia put forward the adjustment of "nine grades excess progressive rates" in recent year, namely: "increase tax exemption, reduce tax bracket, reduce tax rate". But the author considered that the impact of adjustment for the collection of individual income tax on fiscal revenues should not be ignored. This thesis analyzed this problem from many aspects, such as: the original intention, the current situation and tendency for imposing individual income tax, the wage position of workers. Then there is an effective plan come into being, that is, keeping tax exemption, expanding the range of the first grade, grading according to geometric progression and increase the tax rate of high-income taxpayers.