个人所得税免征额的制度化调整:长周期、固定式  

Institutionalized Adjustment of Personal Income Tax Exemption

作　　者：余显财[1] 

机构地区：[1]复旦大学经济学院,上海200433

出　　处：《财贸研究》2010年第5期84-89,共6页Finance and Trade Research

基　　金：教育部人文社会科学规划项目"中国政府经济政策和行为对居民消费滞后的影响"(编号:07JA790030)

摘　　要：免征额的调整应该是一种科学的公共决策行为,而非受公众舆论影响的产物。从免征额自身的特点来看,它体现的是税收对人的基本生存权和发展权的关注,国外一般通过指数化、税收负担家庭化等方式来予以实现。在这种基本原则指导之下,结合我国国情,现阶段免征额宜采用固定式,但适用期依累计通货膨胀水平而定的方式;同时,宜依据纳税人的婚姻状况分设免征额,并借助已经地方化的可于税前扣除的住房公积金缴存制度来平衡税负的地区差异。The adjustment of tax exemption has turned to be a public decision-making behavior which needs scientific guidance rather than popular opinion. From the perspective of the characteristics of tax exemption itself,it should embody the human right of survival and development. In general,it contains the indexation and the linkage to family scale in abroad. Based on this principle and China＇s national conditions,the tax exemption at present should be a fixed amount by classifying the tax payers accounting to their marital status to reduce the regional disparity of tax burden by housing accumulation fund.

关 键 词：免征额 免征额功能 免征额形式 住房公积金 

分 类 号：F810.424[经济管理—财政学]