中国立法机构正在审议个人所得税法的修正案。其焦点之一即所谓的起征点:月收入800元的全国统一起征点已经实施了24年,此间老百姓均不同程度地体验了诸如通胀和收入轮番上涨、地区和群体收入差距不断扩大等变化。显然,固守800元底线已经显得非常不合时宜,但合理的起征点应该是多少呢?其背后隐含的分配理念又是什么?其实,起征点不过是此次税制争论的一个表象,公众注目的焦点仍在于税负是否正当和公平。由于缺乏可靠和全面的个人收入监测系统,所以对个人(而不是家 China’s legislature is reviewing the amendments to the personal income tax law. One of its focal points is the so-called threshold: the national reunification threshold of 800 yuan in monthly income has been implemented for 24 years. During this period, ordinary people experienced varying degrees of inflation such as rising inflation and increasing income gap between regions and groups. Variety. Obviously, sticking to the 800-yuan bottom line has become very outdated, but what is the reasonable threshold? What is the underlying concept of distribution? In fact, the threshold is only an appearance of the controversy in the tax system, public attention The focus is still on the legitimacy and fairness of the tax burden. Due to the lack of a reliable and comprehensive personal income monitoring system, it is very important for individuals (not for home)