个人所得税起征点研究

目       录

摘要···························································1

引言···························································2   

一、个人所得税起征点的演进历史·································2

二、个人所得税引起争议的原因···································2

(一)未考虑到我国幅员辽阔，地区差异悬殊·························3   

(二)未考虑到不同个人家庭生活成本的差异·························4

(三)对经济发展和物价指数上涨因素估计欠充分·····················4

(四)费用扣除没有考虑到通货膨胀·································5

(五)工薪阶层成为个人所得税的纳税主体···························5

(六)个人所得税课税对象已不适应现代多元化收入结构···············5

三、我国个人所得税税制模式存在的问题···························6

四、个人所得税起征点改革意见···································7

(一)“起征点”指数化···········································7

(二)实行分类综合所得税制，并与综合所得税相结合·················8

(三)自动调节的公式化免征额·····································9 

结    语·······················································10

参考文献·······················································11

个人所得税起征点问题研究

摘    要

个人所得税是对个人取得的收入或所得征收的税。从理论上来看，个人所得税的两大功能之一就是对收入分配进行调节。个人所得税在我国实施近三十年，在调节收入分配、缓解贫富悬殊、促进社会稳定、增加财政收入等方面曾起到了积极作用，但是，随着经济的发展和个人收入水平的提高，人们取得收入的渠道和方式日益多样化，目前仍在实施的个人所得税分类征收制度对收入进行公平调节的作用越来越有限了。其对收入的调节分配作用受到怀疑，个人所得税起征点的确定，一度受到社会各界的争议。大众普遍都希望起征点上调。目前，个人所得税起征点在国内引起争议的主要原因是工薪层成了征收主体，普遍要求提高起征点；未考虑到纳税人所必需支付的有关费用与生计费用的增加；费用扣除未考虑通货膨胀；缺少整体调节；扣费标准未考虑收入差异。应借鉴国际先进的经验，合理调节个人所得税征收标准，使其更加规范化，更加公平化。更好的调节社会收入分配，缩小贫富差距，促进国民经济健康发展。