据报道,财政部近日明确了养老、医疗和失业三项保险免征个税,同时“单位和个人分别在不超过职工本人上一年度月平均工资12%的幅度内,其实际缴存的住房公积金允许在个人应纳税所得额中扣除”。在这项规定的背后,隐含的政策意义是通过个税征管细则的运用来间接提高起征点,为中低? According to reports, the Ministry of Finance recently made it clear that the three types of insurance such as old-age insurance, medical insurance and unemployment insurance will be exempted from tax. In the meantime, “the units and individuals, within the scope of not exceeding 12% of the average monthly wage of the employees in the preceding year, Provident Fund allowable personal taxable income deducted ”. Behind this provision, the implicit policy significance is indirectly raised by the application of the tax collection and management rules for low and medium?