近年来,个人所得税问题广受关注,在似是愈演愈烈的金融危机背景下更是如此,相关讨论汗牛充栋,但有些参与讨论的女士们和先生们,包括不少所谓专家、学者们似乎没有搞清楚:个人所得税从来就没有“起征点”这一说!这个误会流传太广,小有“约定俗成”、“谬误成真理”之势。我们无意参与讨论工资、薪金所得的费用扣除标准, In recent years, the issue of personal income tax has drawn much attention. This is especially so in the context of the increasingly fierce financial crisis. There has been a great deal of discussion, but some of the ladies and gentlemen who participated in the discussion, including many so-called experts, did not seem to figure out : Personal income tax has never had this “threshold”! This misunderstanding spread too much, a small “convention”, “fallacy into truth ” trend. We do not intend to participate in the discussion of wage and salary income deductions,