改革开放以来,我国居民收入有了较快增长,人民生活质量不断提高。但同时居民收入分配的差距拉大,贫富两极分化的现象比较严重,不利于社会安定和国民经济健康运行。要解决这一问题,完善个人所得税制是较为有效的手段之一。1.提高免征额1993年我国修订《个人所得税法》,目的是在确保财政收入稳定增长的前提下,加大对高收入的调节,为国民经济发展创造一个良好的社会环境。当时职工工资收入年平均不足3000元,月均不足250元,绝大部分人都与个人所得税无缘。因此,把免征额确定在800元,确实能起到调节过高收入的作用。但时至今日,对免征额未作调整,很难与当前居民收入 Since the reform and opening up, the income of our residents has enjoyed rapid growth, and the quality of people’s life has been continuously improved. However, at the same time, the gap in income distribution widened and the polarization between the rich and the poor was more serious, which was not conducive to social stability and the healthy operation of the national economy. To solve this problem, improve the personal income tax system is one of the more effective. 1. Raising the amount of exemption In 1993, China amended the Individual Income Tax Law to increase the regulation of high income while ensuring a steady growth of fiscal revenue so as to create a favorable social environment for the development of the national economy. At that time, the average annual salary of employees was less than 3,000 yuan, less than 250 yuan on average each month. Most people missed the personal income tax. Therefore, the amount of exemption set at 800 yuan, can indeed play a role in regulating excessive income. However, up till now, it has been difficult to reconcile the current tax exemption amount with the current resident income