由个人所得税新政策引发的思考

个人所得税工资薪金所得的月扣除标准,由过去的每月800元提高到每月1600元。个人所得税新政策给纳税者及政府财政收入带来了一定的影响。个人所得税改革必须依靠经济学宏观理论的支持。今后的个人所得税改革需要进一步建立科学的个人所得税扣除标准,建立合理的税率体系,要建立健全与个人所得税征收相配套的保障制度,同时将税收征管能力的提高作为完善个人所得税改革的重要任务。

Reflection on the New Policy of Personal Income Tax

The amount of tax-free personal income has been raised from the original 800 yuan to 1,600 yuan per month.The new policy of personal income tax has some influence on the taxpayers as well as the government.The reform must be supported by the macroscopic economic theory.What needs to be done next is to establish a scientific standard of personal income tax,to set up a reasonable tax rate system,to build a proper safeguard system agreeing with the personal income tax policy,and at the same time,to enhance revenue collection and management ability in the process of perfecting the tax reform.