论个人所得税免征额上调的原因

Causes of Raising Personal Income Tax Exemption

随着由中国政府包揽的福利制度的改革和基本生活必需品价格的上升,国民基本生活费用有了较大的提高,因此个人所得税免征额应向上调整。同时中国应建立纳税人编码制度,引进蓝色申报制度。

With reform of shandong welfare system and price raising of basic daily necessities, the national basic living cost has a bigger rise. So personal income tax exemption should have a rise, too. Meanwhile China should establish the code system of taxpayers and introduce the blue declaration system.