个人所得税免征额提高之悖论

The Paradox of the Increase of the Volume of Exempt from Personal Income Tax

参照社会贫困线、城镇居民收入状况、最低工资标准等指标,目前我国个人所得税的免征额水平是合适的,我国目前该做的不是提高免征额,降低个税的收入比重,减弱其调节功能,而是相反。增强个税的收入功能,可以使政府有更多的财力来救济贫困人口,用更直接的手段来资助弱势群体,缩小贫富差距,体现社会公平。事实上,我国目前个人所得税的实际税负远远低于名义税负,因此800元的免征额也就根本没有调整的必要。从我国个人所得税的发展趋势及国际通行做法来看,一切有纳税能力、生活水准高于贫困线的公民都有缴纳个人所得税的义务,这也有利于公民纳税意识的普遍提高。

According to the indexes of social poverty line, the income status of the urban dwellers and the standard of minimum wage, the volume of exempt from personal income tax is appropriate at present. What we should do is not to increase the volume of exempt from taxation, reduce the proportion of personal income tax and weaken its modulation function, but the opposite. In fact, the real personal income tax burden is far lower than the nominal personal income tax burden in China nowadays. So it＇s not necessary to adjust the 800 yuan volume of exempt from personal income tax. From the angle of the development trend of income tax in our country and international practice, anyone, who is capable of paying taxes, whose life standard is higher than the poverty line, is obliged to pay the income tax. This will do good to the improvement of people＇ s sense of paying taxes.