个人所得税免税额是否应该调整及其相关问题分析  

A Correlative Analysis on Adjusting the Allowance of Individual Income Tax

作　　者：张勇[1] 倪建平[1] 

机构地区：[1]浙江财经学院,浙江杭州310012

出　　处：《税务与经济》2000年第4期37-38,共2页Taxation and Economy

摘　　要：随着由政府包揽的福利制度的改革和基本生活必需品价格的上涨 ,国民基本生活资料的费用有了较大增加 ,因此个人所得税免税额应向上调整。免税额的调整与国民基本生活资料费用的变动有直接对应关系 ,与个人所得税总额变动存在不确定关系 ,它的上调不一定会使个人所得税总额下降。With the reform of the benefit system run by the government and the increased price of daily necessaries,the cost of the national livelihood has been increased.In view of the above-mentioned facts,the allowance of individual income tax should be transfered up.The adjustment of the allowance is related to the change of the cost of the national livelihood.There is no relationship with the change of the total of individual income tax ,and this adjustment will not influence the discrease of the total of individual income tax.

关 键 词：个人所得税 免税额 基本生活资源 中国 税收 

分 类 号：F810.42[经济管理—财政学] F812.42