从税收的课税原则看中国个人所得税的免征额

Analyses of the Exemption Amount for Individual Income Tax in China based on the Taxation Principle of Revenue

公平原则和效率原则是个人所得税的课税原则,但中国个人所得税的免征额的有关内容却有悖于公平与效率原则,影响了个人所得税职能的充分发挥。对此,应改革并完善个人所得税的免征额扣除项目和扣除方法,以实现特定的政策目的。

The principles of fairness and efficiency are the two taxation principles of the individual income tax. However, some contents that relates with exemption amount for individual income tax in China actually conflicts with the principles, and has hindered the exertion of individual income tax function. Hence, items and methods of exemption should be reformed and perfected to realize special policy goal.