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近年来,随着社会经济的高速发展,居民生活水平不断提高,收入不断增加,但是各地区之间的经济发展呈现出极不均衡,收入差距也日益拉大,不利于社会的良性发展。对于一般民众来说,最关心的还是与他们密切相关的“民生”问题,以至于近几年个人所得税工薪所得免征额的调整,更是受到了大多数工薪阶层的关注和期待。宪法是国家的根本大法,调整工薪所得免征额不得与宪法规范相抵触,而且必须体现在宪法价值原则的界限内。
In recent years, along with the rapid social and economic development, the living standards of residents have been continuously increased and their incomes have been constantly increasing. However, the economic development among different regions shows a very uneven balance of income and the income gap is widening. This is not conducive to the sound development of the society. For the general public, the most concerned about them is the “people’s livelihood” issue closely related to them. As a result, the adjustment of exemption from personal income tax on wages and salaries in recent years has received the attention and expectation of most working-class people. The constitution is the fundamental law of the country. Adjusting the amount of exemption from wage income must not contravene the constitutional norms and must be reflected within the limits of the principle of constitutional values.