最低工资标准下的个税免征额区域化设计--以北京市为例

目前，我国个人所得税免征额的设定采用的是全国统一的标准，这种方式虽然比较简便，但是忽略了我国各地区经济发展的差异性。对于不同生活水平的人群按照统一标准进行征税，显然缺乏合理性。有鉴于此，本文结合我国的实际，借鉴国际上一些国家比较成熟的做法，提出在免征额设定时可以通过将各地区加以分类，然后以最低工资标准为基础设计免征额，并以北京市为例进行了说明。

Design to the Income -rax Exemption under Minimum Salary Standard

At present, the setup of the income tax exemption is by national standard, which is relatively easy. Yet, it ignores the difference in regional economic development. The tax is levied by a unified standard among the people in different living standard, and this practice is obviously irrational. To this end, the paper refers to the ma- tured practice of certain countries and combines with China~ reality, and propeses that when the tax exemption is set up, it can be classified by regions, and then designed on the basis of minimum salary standard. And it illustrates by taking Beijing as an example.