日前,有关个税改革的争议再起波澜。针对广州、深圳等地调高个税起征点是否违法问题,学者们又各抒己见,发表不同观点。有学者认为提高个税起征点,并不违法。但是也有学者指出,这么做形式上有违法的嫌疑。(5月23日(《新京报》) 全国人大和财政部早就说了,新税法出台前擅提个税费用扣除标准属违法行为。国家税务局也多次下文制止,要求“各级税务机关一律不得执行地方新标准,已执行的要停止执行”。 Recently, the controversy over the reform of a tax billows again. For Guangzhou, Shenzhen and other places to raise tax threshold is illegal, scholars also express their views and express different views. Some scholars think raising the tax threshold is not illegal. However, some scholars also pointed out that it is illegal to do so in the form of suspects. (On May 23 (The “Beijing News”) NPC and the Ministry of Finance said long ago that it is an offense to prescribe a tax deduction standard before the introduction of the new tax law. The State Administration of Taxation has also repeatedly stopped the following and demanded “all levels The tax authorities shall not enforce the new local standards, has been implemented to stop execution. ”