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我国个人所得税免征额一共历经4次调整,最近一次调整在2011年,调整为3500元。近年来,国家飞速发展,居民个人所得收入得到增加、物价发生了变化,但我国个人所得税免征额并未随之进行调整。因此本文针对我国个人所得税合理免征额如何确定的问题进行探讨,研究可能对个人所得税收入以及个人所得税免征额产生影响的相关因素,并对其相关关系进行分析。再通过对人均消费支出、恩格尔系数等相关因素对个人所得税免征额的影响分析,建立合理的个人所得税免征额确定模型。通过此模型,对近几年的个人所得税免征额进行预测并判断其准确性,使其能灵活调整个税免征额以适应物价、收入等因素的变化,改善低收入阶层税收负担比较重的现状,更有利于经济改革的深入,保障社会安定团结,维护社会公平。
China’s personal income tax exemption amount after a total of four adjustments, the last adjustment in 2011, adjusted to 3,500 yuan. In recent years, with the rapid development of the country, the income of residents has been increased and the prices have changed. However, the exemption amount of personal income tax in our country has not been adjusted accordingly. Therefore, this paper discusses how to determine the reasonable exemption amount of personal income tax in China, and studies the related factors that may affect personal income tax income and personal income tax exemption amount, and analyzes the related relationship. Then through the analysis of the impact of per capita consumption expenditure, Engel coefficient and other related factors on the exemption amount of personal income tax, a reasonable personal income tax exemption determination model is established. Through this model, the personal income tax exemption amount in recent years is predicted and its accuracy is determined, so that it can adjust the tax exemption amount flexibly to adapt to changes in prices, income and other factors and improve the tax burden on low-income groups The current situation is more conducive to the deepening of economic reform, safeguarding social stability and unity and safeguarding social equity.