基于免征额调整的我国个人所得税改革探析  

The Analysis about the reform of Individual Income Tax in China Based on the adjustment of exemption

作　　者：马丽[1] 

机构地区：[1]江西蓝天学院,江西南昌330098

出　　处：《湖南农机（学术版）》2011年第6期180-181,共2页Hunnan Agricultural Machinery

摘　　要：作为一个独立的税种,个人所得税关乎国家、社会乃至每个公民的切身利益。在近几年的个税修订中,免征额成为社会各界关注的焦点。本文基于个税免征额的概念、性质及功能的阐述,揭示了其随着经济发展进行调整的客观必然性,并对我国个税免征额的历次调整做出了分析与评价,探讨了其今后的发展方向。In the revisions of Individual Income Tax in recent years,exemption becomes the focus that various circles of the society pay close attention to. As an independent category of taxes, Individual income tax concerns national, social and even each citizen＇s vital interest. Based on the elaboration about the concept, nature and functions of the exemption in individual income tax,This article has promulgated that it must be adjusted along with the economic development, and has made the analysis and appraisal to all the previous adjustment about it in china.

关 键 词：个人所得税 免征额 调整 评价 

分 类 号：F810.424[经济管理—财政学]