依法纳税是每个纳税人的权利和义务,企业单位应依法从严治企、加强工资薪金分配制度建设,以人为本、按劳分配原则,切实维护职工的合法利益。本文根据现行《中华人民共和国个人所得税法》及《实施条例》和相关个税规范,从工薪阶层的角度对“工资、薪金”个人所得税发表个人愚见。 Taxpaying according to law is the right and obligation of every taxpayer. Enterprises and enterprises should strictly administer enterprises in accordance with the law, strengthen the wage and salary distribution system, regard people as the basis, and work according to the principle of distribution and earnestly safeguard the legitimate interests of employees. Based on the existing “Individual Income Tax Law of the People’s Republic of China” and “Implementation Regulations” and the relevant tax regulations, this paper presents my personal humble opinion on the “personal income tax of wages and salaries” from the perspective of working-class people.