论文总字数：21731字

摘 要

摘 要

2018年对于中国税收史而言是值得记入史册的一年，在这一年我们国家进行了第七次个人所得税的改革。此次改革是对以往税收漏洞的整改以及对以往税收政策的补充，更是符合当下我国居民生活水平日益提高的现状而做出的调整。修订过后的税法规定，我国从2018年10月1日起，免征额调整为5000元/月并创造性地设立了专项附加扣除，还调整居民判定标准与引入反避税条款，标志着我国税制从分类税制迈向综合税制。

我国设立免征额这个概念起初是要以此减免居民日常生活的正常支出，降低居民生活负担，也降低了居民的税负，是符合我国国情的一项利民措施，在此次新个税改革中，我国的免征额调整到每月5000元，这是根据我国经济社会发展情况而定的，因为我国经济总体水平蒸蒸日上，人民生活水平也随之提高，工资性收入的增加和日常开销增加，这也是促使免征额提高的主要原因。而且由于通货膨胀、物价水平上涨，原来的免征额制度已经不能满足新时代背景下居民的日常生活扣除，也在客观上要求免征额的调整。正是因为免征额的存在，才让个人所得税享有“良税”的美称。

此次个税免征额的调整，最大得益者是中低收入阶层，他们将实现不同程度的减税，根据财务部计算，原本需要缴税的群体可能实现零税负，月收入2万元以下的纳税人最多可以降低50%以上的税负，中产阶级对个人所得税的敏感使他们有富余的资金剩余，可以满足投资、创业、旅游、餐饮等其他生活需要，也由此改变了居民的消费心理，缓解了近年来日益严重的通货膨胀给居民的生活带来的严重影响，引发了消费的持续增长，进一步带动社会的整体消费水平，优化居民的消费结构，促进社会各部门的发展。

在宏观层面上，免征额的提高改善了我国收入分配结构，提高了居民的生活水平，减轻了中低收入群体的税负，有利于提高居民收入占国民收入的比例。个税改革后，有大量工薪阶层不再对个人所得纳税，这直接降低了国家税收，但也提高了税收再分配的调节作用，提高了筹集财政收入的作用，所得税再分配调整力度总体加大，同时刺激了居民的消费，也降低了基尼系数。

此次新个税的改革是我国在财政政策上的一大突破，有助于激发纳税人的权利意识，政府对社会的掌控力度增强，促进政府与社会的互动，贯彻执行了国家和党始终为人民服务，想人民所想，急人民所急，不断地在改革的道路上前进，不断地提高人民生活水平，不断地为人民谋福利，让我国人民生活愈加幸福美满，将大大推动税收征管现代化步伐建设，推动国家综合治理能力提高，也增强了我国的综合国力，在国际地位也有所提高，但同时也要注意不断反思总结，对固有问题不断提出新对策，永无止境地向着更好的生活迈进。

关键词：个人所得税；免征额；税收效应

Analysis on The Tax Effect of Adjusting

The Exemption Amount of Personal Income Tax in China

Abstract

The year 2018 is an unforgettable year in the history of taxation, during which China completed its 7^th individual income tax reform. The reform is the reform of the past tax loopholes and the supplement to the previous tax policy, but also in line with the current situation of increasing living standards of Chinese residents to make adjustments, after the revision, China since October 1, 2018. The adjustment of exemption to 5000 yuan per month and the creative establishment of special additional deductions, as well as the adjustment of the criteria for judging residents and the introduction of anti-tax avoidance clauses, indicate that our country"s tax system has moved from a classified tax system to a comprehensive tax system.

At first, the concept of tax exemption was set up to reduce or abate the normal expenditure of residents" daily life, reduce the residents" living burden, and also reduce the residents" tax burden. This is a measure that suits our national conditions and benefits the people. In this new personal tax reform, China"s exemption is adjusted to 5000 yuan per month, which is based on the economic and social development of our country, because the overall level of our economy is growing, people"s living standards are also rising, wage income and daily expenses are increasing. This is also the main reason for the increase in exemption. And because of inflation, the price level rises, the original exemption system has been unable to meet the new era under the background of the daily life of residents deduction, but also objectively requested the exemption adjustment. It is the existence of exemption that makes individual income tax enjoy the reputation of "good tax".

The biggest beneficiaries of this adjustment in the amount of personal tax exemption will be the middle and low-income classes, who will reduce taxes to varying extents.According to the calculation of the Ministry of Finance, groups that would otherwise have to pay taxes may have zero tax burden. Taxpayers with a monthly income of less than 20,000 yuan can reduce their tax burden by more than 50 percent at most. The sensitivity of the middle class to individual income tax makes them have surplus funds to meet other living needs such as investment, entrepreneurship, tourism, catering, and so on. It also changed the consumption psychology of the residents, alleviated the serious impact of the increasing inflation on the lives of residents in recent years, led to the sustained growth of consumption, and further led to the overall level of consumption in society. We will improve the structure of household consumption and promote the development of all sectors of society.

On the macro level, the increase of allowances improves China"s income distribution structure, reduces the tax burden of low-income groups, improves the living standard of residents, and is conducive to increasing the proportion of residents" income in national income. After the individual income tax reform， a large number of wage earners no longer pay personal income tax, which directly reduces the state tax revenue but also strengthens the adjustment role of tax redistribution and improves the role of raising fiscal revenue. The readjustment of income tax redistribution has been strengthened in general, at the same time, it has stimulated the consumption of residents and reduced the Gini coefficient.

The new tax reform is a major breakthrough in China"s fiscal policy, helping to stimulate the awareness of the rights of taxpayers, the government"s control of society to strengthen, and promote the interaction between the government and society; It has carried out the principle that the state and the party always serve the people, think what the people want, are anxious for the people, continue to advance on the road of reform, constantly improve the people"s living standards, and constantly strive for the people"s welfare. Making our people live a happier and happier life will greatly promote the modernization of tax collection and management, improve the country"s comprehensive management ability, enhance our country"s comprehensive national strength, and enhance our international status. But at the same time, we should also pay attention to constantly review and summarize, constantly put forward new countermeasures to the inherent problems, and move forward to a better life without end.

Keywords: Personal Income Tax; Exemption Amount; Tax Effect

目 录

摘 要 I

第一章 绪 论 5

1.1 研究背景 5

1.2 研究目的及意义 5

1.3 研究内容及方法 5

1.4 论文框架 6

第二章 相关文献综述（或者相关理论） 7

2.1 此次新个税的重点 7

2.2 免征额调整产生的思考 7

2.3 个税免征额调整的必要性 7

2.4 免征额调整带来的宏观税收效应 7

2.5 关于免征额调整的微观税收效应 8

2.6 总结 8

第三章 个税改革重点 10

3.1 提高免征额 10

3.2 设立专项附加扣除 10

3.3 部分劳动收入征收综合税 10

第四章 个税免征额调整的必要性及合理性 11

4.1 起征点与免征额的辨析 11

4.2 免征额调整的依据 11

4.3 免征额调整的必要性 11

4.4 免征额调整的合理性 12

第五章 个税免征额调整的税收效应 13

5.1 对居民个人的税收效应 13

5.2 对一般企业及个体工商户的税收效应 14

5.3 对国家社会的税收效应 15

5.4对现有税制的税收效应 15

第六章 此次免征额调整的意义及问题 16

6.1 意义 16

6.2 免征额调整引发的争议问题 16

6.2.2 5000元的免征额够吗？ 16

6.2.3 免征额一刀切可行吗？ 16

结 论 18

致 谢 19

参考文献（References） 20

第一章 绪 论

个人所得税是我国第三大税，仅次于增值税和企业所得税。2017年，全国个人所得税收入1.996万亿元，约占税收总额的8.3%。它在提高财政收入和调节收入分配方面发挥着不可替代的作用。它的改革历经许久，许多次改革修订之后形成了如今的最终版本，相较于企业所得税、增值税等税种，个人所得税是最接近群众、最接近民生的税种，也让所有的居民对于这一税种有更多的关注。个人所得税的不断进步发展也展现出了我国政府简政放权减税降费，关爱民生为人民服务的精神。

此次的税收给个与以往不同，提高了免征额并增加了六项专项扣除项目，还调整居民判定标准与引入反避税条款，标志着我国税制从分类税制迈向综合税制。免征额的功能和作用是扣除居民日常生活费用，实现民生收入不征税，正确认识纳税人免税调整的必要性及其税收效果，对于推进免税制度乃至整体税制改革具有重要意义。

1.1 研究背景

2018年对于中国税收史而言是值得记入史册的一年，在这一年我们国家进行了第七次个人所得税的改革，也是修订力度最大的一次改革。此次改革是对以往税收漏洞的整改以及对以往税收政策的补充，更是符合当下我国居民生活水平日益提高的现状而做出的调整，经过修订，我国自2018年10月1日起，免征额调整为5000元/月并创造性地设立了专项附加扣除，还调整居民判定标准与引入反避税条款，标志着我国税制从分类税制迈向综合税制，这是从根本上对我国个税税制的改革。

1.2 研究目的及意义

个人所得税的改革与民生息息相关，即便不是税收专业人士，也是要对自己所缴纳的个人所得税搞清楚弄明白，这应该成为全民共识，而不是只有税收专业人士掌握。此次论文的研究即使要让居民了解，让专业人士更深入更彻底的掌握。

1.3 研究内容及方法

通过借鉴以往年度个税改革的综合文献和理论成果，本文试图调研发现此次新个税改革的免征额调整引发的税收效应，并提出新个税背景下的应对措施。

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