2005年8月23至28日,全国人大常委会第十七次会议审议并通过了《个人所得税法修正案草案》。自1980年个税法开始实施到现在,800元的扣除额标准持续了25年之久,为何这一扣除额一直没有改变?在国家税收和人民福利的矛盾中,国家的政策会如何平衡?为此,2005年9月3日,本刊记者采访了 From August 23 to 28, 2005, the 17th meeting of the Standing Committee of the National People’s Congress examined and adopted the Draft Amendment to the Individual Income Tax Law. Since the introduction of a tax law in 1980 up till now, the standard of deduction of 800 yuan has lasted for 25 years. Why this deduction has not changed? In the contradiction between state tax revenue and people’s welfare, how can the national policy be balanced? This, September 3, 2005, correspondents interviewed