我国《个人所得税法》自1980年9月10日经第五届全国人民代表大会第三次会议通过公布施行至今,经历了六次修正,其中有三次修正涉及工资、薪金所得个人所得税费用扣除额的调整。从这三次调整可以看出,每次调整都与城乡居民可支配收入的变化有一定的关系。 Since the promulgation of the Third Session of the Fifth National People’s Congress on September 10, 1980, the Individual Income Tax Law has undergone six amendments. There are three amendments to the deduction of individual income tax expenses relating to wages and salaries Adjustment. From these three adjustments, we can see that each adjustment has a certain relationship with the changes in the disposable income of urban and rural residents.