论我国个人所得税免征额法律制度完善.pdfVIP

摘 要 随着经济社会的发展，居民的收入水平不断提高，个人所得税纳税人也逐渐 增加，个人所得税已成了“大众税”。 个人所得税免征额法律制度作为一项税收 减免制度，也日益成为了税法当中一项关乎国计民生的重要制度，但该制度自 1994 年以来一直鲜有变化，而居民的收入水平不断提高，物价也不断上涨，近几年来 我国又推出住房制度、医疗制度、社会保障制度、教育制度等多项改革措施，显 然，目前我国个人所得税免征额法律制度与经济社会的发展情况已不相适应，调 节收入分配的职能逐渐削弱，税负不公的问题日渐突出，完善我国个人所得税免 征额法律制度的呼声越来越高，专家和学者也越来越关注该制度的研究。 在笔者研习税法的视野内似乎研究我国个人所得税免征额法律制度的文章不 少，但多数文章仅纠缠于个人所得税法免征额扣除标准的高低，站在个人所得税 制的高度，对我国个人所得税免征额法律制度进行系统研究的甚少，笔者在刘剑 文教授等前辈和学者所做研究成果的基础上，拟对个人所得税免征额法律制度进 行系统研究。笔者通过对我国个人所得税免征额法律制度历史沿革和现状的探析， 剖析当前我国个人所得税免征额法律制度存在的问题，在此基础上，试图引入“以 人为本，公平税负”的指导思想，借鉴日本、美国和中国台湾地区的个人所得税 免征额法律制度的先进经验，提出了改分类所得税制为综合所得税制、改个人申 报课税制度为家庭合并申报课税制度、修改扣除项目和改进扣除形式、引进物价 指数连动课税机制、制定各地区有幅度的免征额标准、统一内外籍人士免征额标 准等一些完善我国个人所得税免征额法律制度的设想。 关键词：个人所得税 免征额法律制度 以人为本 公平税负 I ABSTRACT Along with the development of economy and society, inhabitants income level unceasingly enhances, personal income taxpayer also gradually increases, the personal income tax has become the populace tax 。The personal income tax exemption volume law system as its tax revenue reduces the system, day by day also has become an important system relating to national economy and the peoples livelihood, but this system continuously has rarely had the change since 1994, but inhabitants income level unceasingly enhances, the price also unceasingly rises, in recent years our country promotes the housing system, the medical system, the social security system, the educational system and so on many reform measure, obviously, at present our country personal income tax exemption volume legal system and the development of economy and society are in disconformity, the function of adjusting income