个人所得税工薪所得税免征额的国际比较

The International Comparison of Wage Income Tax Exemption of Personal Income

个人所得税工薪所得税免征额的设计问题一直是一个牵涉着纳税人神经的热点问题。本文从个人所得税工薪所得税免征额相当于平均工资的倍数、占人均国民收入比重、占人均消费支出比例三个维度对于我国当前工薪所得税免征额有无继续提高的必要进行了论证,在与主要OECD国家国际比较的基础上,得出了目前我国工薪所得税免征额暂无继续上调的必要的结论。

How to design the wage income tax exemption of personal income is a hotspot issue which arouses interest of the taxpayers in China.The paper try to demonstrate whether the wage income tax exemption should be improved or not from three aspects：the wage income tax exemption amounts to what times of the average rage,what proportion of the per capital national income,what proportion of the average consumption expenditure.Based on the international comparison to the main OECD countries, a conclusion is drawn that there is no need to improve the wage income tax exemption of the personal income tax in China in the short term.