我国个人所得税工资薪金免征额探讨摘要：在许多国家，个人所得税有“罗宾汉税种”、“社会公平调节器”的称号。简单而言，其有缩小贫富差距、调节收入分配的基本功能。工资薪金所得免征额(费用扣除标准)长期发展过程中都是改革个人所得税法的关键点。免征额的大小与每一个公民的利益、每一位纳税人的税收压力息息相关，也体现着国家的政策导向。本文从我国工资、薪金免征额历史演变出发，通过分析免征额确定,发现其确认时存在没有考虑居民生活水平受物价变动影响、没有考虑和居民收入关系、没有充分考虑纳税人的个体差异及纳税能力等问题。鉴于此，本文对我国个人所得税工资薪金免征额进行探讨，以期能够为进一步完善我国相关方面的制度规定提供一些参考和建议。关键词：个人所得税；工薪金；免征额OntheTaxExemptionAmountofWagesandSalariesofIndividualIncomeTaxinChinaAbstract:Inmanycountriesaroundtheworld,individualincometax,whichisalsocalledas"RobinHoodTax",playstheroleas"theregulatorforsocialfairness".Themostdistinguishingfeaturesthattheindividualincometaxpossessesincludesadjustingtheresident'sincomedistributionandnarrowingthegapbetweentherichandthepoor.Asfortheamountofthetaxexemption,itisanothersignificantissue.Theexemptionamountofwagesandsalaries(thedeductionstandard)hasalwaysbeenthetargetoftheincometaxreformationprojectconsideringitnotonlyhasanimpactoneverytaxpayer'staxburden,butalsoconnectsdirectlybetweeneveryone'svitalinteresttothefurthertaxpolicyorientationthegovernmentisabouttodo.Fromthechronologicalevolutionoftheresident'swages,salariesandsalaryexemptioninChina,thispaperhasfoundthat1.theaspectoftheresidentincome;2.theimpactoftheconstantpricechangesontheresident'slivingstandard;3.thedifferencesexistingineverytaxpayerintermsoftheirincomesourceandtheirtaxpayingability,havenottakenintoconsiderationamongtheadoptionofthetaxexemptioninChina,hencethispaperisdedicatedtoanalyzethesethreequestionssoastooffersomesuggestionsandaddresssomepracticalsolutionstoimprovetherelevantprovisionsoftheindividualincometaxpolicy.Keywords:individualincometax;taxandwages;taxexemption正文目录一、引言.....................................................................................................................１（一）研究背景及意义......................................................................................１（二）研究内容及方法......................................................................................１二、理论分析..............................................................................................................１（二）国内外研究现状......................................................................................２（三）相关理论简介..........................................................................................３三、个税法工薪所得免征额制度的演变..................................................................４四、现行个税法工薪所得免征额存在的问题..........................................................５（一）扣除项目和标准不明确带来的问题......................................................５（二）免征额偏低带来的问题..........................................................................６（三）统一实施的免征额带来的问题..............................................................７五、完善个税法工薪所得免征额制度的建议..........................................................７（一）明确免征额具体内容..............................................................................７（二）...