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在我国分类征收的个人所得税制下,工资薪金所得税涉及的群体最广,是个人所得税制的核心,其中的工资薪金所得税免征额是受到最多关注的问题。基于工薪所得税的功能定位,根据中国城镇居民收入分级状况来研究免征额的确定,通过我国的宏观经济波动特征和CPI统计方法来分析免征额应否实行指数化,结论显示,工薪所得税目前的免征额额度起到了调节工薪收入差距的作用;暂不适宜实行工薪税免征额的指数化。
Under the personal income tax system of our country, the income tax of wages and salaries covers the most extensive group and is the core of the personal income tax system. Among them, the exemption of salary and income tax is the subject of the most attention. Based on the functional orientation of the Wage Income Tax, we study the determination of the exemption amount based on the income classification of urban residents in China, and analyze whether the exemption amount should be exponentialized through the macroeconomic fluctuation characteristics and CPI statistical methods in China. The conclusion shows that the wage income tax currently The amount of exemption has played a role in regulating the wage gap between wages and salaries; temporary not suitable for the implementation of the tax exemption index.