最近,全国人大常委会就《个人所得税修正案(草案)》公开征求意见。个人所得税起征点的高低再次成为社会各界议论的焦点。许多人纷纷指出,在目前的通货膨胀水平下,拟上调起征点至每月3000元的幅度还是明显偏低。在国外,尽管各国的个税制度不同,但是都日益倾向人性化,在征收个人所得税的同时充分考虑家庭的负担,以保证民众的正常生活水平。美国:与CPI挂钩的个税1913年,美国国会通过了个税法,并在后来不断补充和完善,形成了世界 Recently, the Standing Committee of the National People’s Congress publicly solicited opinions on the “Personal Income Tax Amendment (Draft)”. The level of personal income tax threshold again become the focus of discussion in the community. Many people have pointed out that at the current level of inflation, the proposed rate hike to 3,000 yuan per month is still significantly lower. Abroad, despite the different tax systems in various countries, human beings tend to be increasingly inclined to take personal income tax into account while fully considering the burden on families so as to ensure the normal living standards of the general public. United States: a tax linked to the CPI 1913, the United States Congress passed a tax law, and later continue to supplement and improve, formed the world