关注民生的重要改革——工资、薪金所得减除费用标准提高的意义与影响

在物价水平上涨、财政收入大幅度增加的情况下,政府出于对民生的关注,将个人所得税工资、薪金所得减除费用标准从1600 元提高到2000 元,这进一步推动了我国个人所得税改革的进程。展望改革前景,个人所得税工资、薪金所得减除费用标准应该指数化,与物价水平挂钩,还应该考虑以家庭为单位进行纳税申报。当然,个人所得税制度改革的最终目标,是实行综合和分类相结合的个人所得税制。

Significance and Impacts of Raising the Monthly Deduction of Individual Income Tax for Incomes from Wages and Salaries: A Step Aiming at Enhancing People's Livelihood

With the rise of price level and fiscal revenue, for sake of the improvement of people's livelihood, monthly deduction for incomes from wages and salaries has been raised from 1600 to 2000 yuan, which will for sure accelerate individual income tax reform in China. This paper suggests that the monthly deduction be linked to the price level, and that each household be regarded as an indi- vidual taxpayer when filing tax returns. The ultimate goal of individual income tax reform is to exer- cise a synthesized system combined with a categorized system.