关于我国新一轮个人所得税改革的思考——基于工资薪金改革的角度

The Analysis of the New Round Reform of China's Personal Income Tax System:To View from Wage Income Reform

近些年来,个人所得税的改革一直是大众所关心的话题。在广泛征求社会各界意见的基础上,全国人大常务委员会决定于2011年9月1日正式实施新个人所得税法。首先对此次新一轮个税的改革做一个简单的回顾,通过较为详细的数据对比,分析在不同个税草案之下纳税人税收负担所发生的变化。然后以新、旧个人所得税法间的比较为出发点,对新个人所得税法可能产生的诸多影响进行简单的探讨。

Recently,the reform and improvement of personal income tax is always a topic that attracts a lot of attentions.On the basis of soliciting social opinions from all quarters,the Standing Committee of National People＇s Congress decided to implement the new Personal Income Tax Law from September 1st in 2011.In this paper,at first we make a simple review of the new round personal income tax reform and analyze the change of the taxpayer＇s tax burden through comparing the detailed figures under the different draft.Then we discuss the influences that are caused by the new Personal Income Tax Law from the perspective of the comparison between the new Personal Income Tax Act and the old one.