免征额

第三章比照第二章的结构实证分析我国个税免征额政策与制度。

Chapter two analyzes exemption policy and exemption system in developed countries .

在我国现行累进税制下，由于边际税率过高，要增进个税的累进性，有效发挥个税的调节收入功能，同时又不引起纳税人的反感，提高免征额不失为一个良策。

The marginal tax rate at present in our country is too high .

作者认为免征额不仅仅是一个货币额度，它包含了多重因素，如免征额政策和免征额制度。

It includes multiple factors , such as exemption policy and exemption system .

个人所得税免征额调整的财政影响估算

Estimation on the Financial Effect of Adjustments on the Exemption of Personal Income

我国个人所得税免征额界定的比较分析

A Discussion on Personal Income Tax Exemption in China

我国个人所得税法工薪所得免征额问题研究

Study on China 's Personal Income Tax Law Exempted from the Amount of Payroll

工薪所得税免征额及其指数化调整研究

Research on Wage Tax Allowance and Its Indexation

论个人所得税免征额上调的原因

Causes of Raising Personal Income Tax Exemption

具体额度是个税免征额的最终表现，它是由免征额政策与制度决定的。

Concrete amount is the final outcome of exemption , determined by the exemption policy and exemption system .

对此，应改革并完善个人所得税的免征额扣除项目和扣除方法，以实现特定的政策目的。

Hence , items and methods of exemption should be reformed and perfected to realize special policy goal .

改增值税起征点为免征额：优化税制浅探

Changing the Starting Point of the Value-added Tax as the Tax Immune Amount : Optimizing the Tax System

劳动力价值理论不仅为个税的免征额扣除提供了理论依据，而且还提供了数量界限，以及确定了免征额政策的首要目标是维持劳动力的生产和再生产。

It determines the primary goal of exemption policy is to maintain the production and reproduction of the workforce .

工资薪金所得免征额（费用扣除标准）一直以来都是个人所得税法改革的重点。

Wage and salary income tax exemption ( Expense deduction standard ) is always the focus of the reform of personal income tax .

只要免征额政策与制度既定，则这一额度既定。信息支助和员额配置表控制股

So long as the exemption policy and exemption system is fixed , this amount is set . Information Support and Staffing Table Control Unit

自从我国个人所得税制度建立以来，个人所得税免征额一直是一个有争议的问题。

This paper studies the personal income tax exemption of the amount of wages and salaries law in our country ( referred to as : " salaried exempt amount ") .

我国应从基本国情出发选择税制模式，解决个人收入显性化问题、拓宽征税范围以优化税基，制定合理的税率结构和税收优惠政策，适当提高免征额及完善征管体系等。

The suggestion includes selecting the suitable taxation model , solving obvious income discrepancy , broadening collection range , establishing rational taxation structure , improving revenue policy and improving management system .

出现免征额数额的提高与预期的目的相违背，免征额制度的立法宗旨与法律实践冲突的根本原因在于我们的免征额制度的确立上存在的一些问题。

The fundamental reason why exemption amount rise violates with the intended purpose , and the legislation purpose of exemption system conflicts with legal practice is that our exemption system has been established mistakenly .

近几年学术界针对工资薪金的九级超额累进税率提出了提高免征额、减少级次、降低税率的调整意见，笔者认为其中有欠妥当。

The academia put forward the adjustment of " nine grades excess progressive rates " in recent year , namely : " increase tax exemption , reduce tax bracket , reduce tax rate " .

这种微弱力度是由于个人所说的税收规模较小、免征额大小选择不当、税率设计不当、低收入组收入增长较慢、征收模式的不适应等多方面因素造成的。

This weak intensity is due to the smaller individual , tax rate poorly designed , slow income growth of low-income groups , the collection of patterns not fit to the tax and so on .

其次对遗产税的要素即纳税义务人、征收对象、扣除项目和免征额、税收抵免和税率五个方面加以比较分析，使我国的遗产税开征得以借鉴。

Comparative analysis of the taxpayer , collection targets , deductions and exemption amount , tax credits and tax rate five aspects of estate duty , the levying of Inheritance Tax is able to draw on .