对个人所得税免征额的再认识

The Further Comprehension of Tax Exemption of Individual Income Tax

自从我国个人所得税制度建立以来,个人所得税免征额一直是一个有争议的问题。对此,笔者拟从以下四个方面对个人所得税免征额展开讨论:免征额与起征点之间的区别、免征额与最低生活保障线之间的关系以及不同免征额对不同地区和收入群体个人所得税税负的影响。

The tax exemption of individual income tax is the debate when the system of Individual income tax has been built. Thus, the anchor put forward the following content： firstly, differentiate tax exemption from individual income tax threshold. Secondly, analyses the connection between tax exemption and minimum living standard scheme. Thirdly, analyses the difference of tax exemption in different people that have different income. Lastly, analyses the tax burden influence of individual income tax.