日前,人民大学教授顾海兵提示:“十五”期间可以考虑把个人所得税列为共享税,与此同时,取消800元起征点,对全部的收入征税,除去低于最低生活保障线与最低工资的人,其余所有人均应纳税。第一级税率定为5%,培养公民的纳税意识,避免化整为零的避税。干部应该作为纳税监控的重点对象吗? Recently, Gu Haibing, a professor at Renmin University, suggested that personal income tax may be considered as a sharing tax during the “Tenth Five-Year Plan” period. At the same time, the 800-yuan threshold is canceled and the entire income is taxed, with the minimum living allowance Line and minimum wage, the remaining owners should pay taxes. The first-level tax rate is set at 5%, cultivating citizens’ tax awareness and avoiding zero-sum tax avoidance. Cadres should be the focus of tax monitoring?