提高个税起征点是切入点,关键是建立全民信用体制,否则就是用一件皇帝的新衣替代另一件。上调个税起征点是技术细节,从大局上来说,只要有助于缓解贫富分化、只要有助于财产透明的制度,都是个税改革中的好制度。目前我国之所以在个税起征点上争执不断,是因为在根本制度的改革上无法取得突破。 Raising the tax threshold is the starting point, the key is to establish a universal credit system, or is to use one of the emperor’s new clothes to replace the other. Raising a tax threshold is the technical details, from the overall situation, as long as it helps to alleviate the polarization between rich and poor, as long as the system conducive to the transparency of property, are a good tax reform system. At present, the reason why China disputes on a tax threshold is that it can not make any breakthrough in the reform of the fundamental system.