个人所得税工资薪金扣除额调整前后的税收对比研究.doc

摘要:近几年来，随着社会的不断发展，经济的不断进步，人民的生活水平的不断提高，个人所得税逐渐引起了人们的关注，个人所得税工资薪金扣除额的调整对税收产生的影响也成为了社会讨论的焦点。

　　　本文以个人所得税工资薪金扣除额的理论知识为基础，以个人所得税工资薪金扣除额调整前后的税收对比为研究对象，通过对我国2003至2012年（囊括了扣除额四个阶段）的税收数据进行研究分析，从税收的组织财政收入、调节收入分配、经济调控三个职能出发，重点研究其公平收入分配的再分配效应和累计性水平，并从发现的问题中对完善我国现有的个人所得税扣除额标准提出优化建议。

关键词 扣除额调整；公平收入分配；再分配效应；累进性

Abstract:In recent years, with the continuous development of society, the constant progress of economy, people's living standards continue to improve, the personal income tax paid attention to gradually, the personal income tax deduction for the amount of wages and salaries impact of the tax adjustment has also become the focus of social discussion.

    According to the personal income tax deduction of the amount of wages and salaries of theoretical knowledge as the basis, to the individual income tax on wages and salary deduction comparison before and after adjusting the tax amount as the research object, through to our country from 2003 to 2012 (include deduction four stages) tax data analysis, from the tax organization financial revenue, adjusting income distribution, economic regulation and control functions of the three starting, redistribution of the fair distribution of income focus and cumulative level, and from the problems found in the existing personal income tax deduction standard propose optimization suggestions.

Keywords  Deductions adjustment  Equitable distribution of income  The redistribution effect  Progressive