我国个人所得税工薪扣除标准的公平性分析与思考

A Reflection on Fairness of the Payroll Deduction Standard of China's Individual Income Tax

个人所得税制度是政府调整国民收入公平再分配的重要工具之一,其中,关于工资、薪酬项扣除标准的公平问题是我国个人所得税改革中的社会关注焦点。对我国2006年至2011年个人所得税改革效果的量化分析发现,仅仅依靠不断提高工薪扣除标准并不能缩小收入分配不公平的差距,只有采取在综合所得税制基础上的基础扣除加额外扣除相结合的方法,才能充分发挥出我国个人所得税的社会财富公平配置功能的作用。

The individual income tax system is an important tool for the government to regulate and redistribute taxpayers' incomes justly.Besides,there is a social focus on the problem of fairness of the deduction standard of personal salary and bonus during China's individual income tax reform.The quantitative analysis of effects of individual income tax reforms in 2008 and September 2011 in our country shows that the income gap between unfair distributions cannot be narrowed only by continuously improving the working deduction standard.Only through a combination of basic and additional deductions based on a comprehensive income tax system can we give full scope to the function of the fair social wealth allocation of income tax in China.