AnalysisofindividualincometaxwageincomeexemptionamountadjustmentconstitutionalboundariesAbstractInrecentyears,withtherapideconomicdevelopmentofsociety,people’slivingstandardscontinuetoimprove,risingincomes,buteconomicdevelopmentamongregionsshowingaveryunevenincomegapwideningisnotconducivetothesounddevelopmentofthesocialforthegeneralpublicaremostconcernedwiththeircloselyrelatedtopeople’slivelihood“,sothatinrecentyears,theadjustmentofpersonalincometaxexemptionamountofwageincome,butalsobytheattentionandexpectationsofthemajorityofworking-classConstitutionisthefundamentallawofthecountry,toadjustthewageincomeexemptionamountshallnotbeinconsistentwiththeconstitutionalnormsandmustbereflectedintheboundariesoftheconstitutionalprincipleofvalue.PaperKeywordspersonalincometaxwageincomeexemptionamountconstitutionalvaluesBackthousandsofyearsago,thetaxoninherited1formoftax,rent,giveanddonate,aneconomicphenomenoniscommontoallcountries.Countriesrelyontax,withthesupportofthestatemachineryoperation,publicinfrastructurecost,andthispartofthecostofanyindividualsandinterestgroupsisimpossibletobear,onlybytheStatetopayBritishphilosopherThomasHobbessaid,thepeoplepaytaxesforpublicutilities,inexchangeforpeaceandenjoymentofthepublicwelfareisthetaxreasonableandnecessary,citizenscannotbedivorcedfromthestateandsociety,itisimpossibletonotenjoyanybenefitsandlivealoneinacorneroftheworld.Throughoutthehistoryofthedevelopmentofthepersonalincometax,itsfunctionwasestablishedonlyinordertoexpandtheTreasuryrequired,nownotonlycanbeadjustedrevenue,butalsotoadjustincomeconfiguration,balancethegapbetweentherichandthepoor,andsotheroleofChina’spersonalincometaxalsofollowthepathofdevelopment,step-by-stepplaystheroleof“invisible”tostabilizethecountry’seconomicandsocialharmonioussteadyprogress.2China’spersonalincometaxisataxleviedonthetaxableincomeindividuals,itplaysanextremelyimportantroleinmodernsociety.Recentyears,withtherapideconomicdevelopmentofsociety,people’slivingstandardscontinuetoimprove,risingincomes,regionaleconomicprogress,whileshowingisnotbalanced,theincomegapiswidening.thereforeneedtoconstantlyimprovethetaxsystem,personalincometaxintheregulationofincomedistribution,increaserevenueandnarrowthegapbetweenrichandpoorhasbecomeincreasinglyevident,apivotalrole.threethousandyearsago,Confuciussaid:“Chinaisnotscarcitybutuneven”Accordingtostatistics,from2000,China’sGinicoefficienthascrossedthewarninglevelof0.4in2006,hasrisento0.496,theremayhavebeenmorethan0.5ThesefullydemonstratesthatChina’spersonalincometaxsystemisimperativetoadjust,asthemostdirectandtaxpayersclenchedhand-wageincomeexemptionamountinthepersonalincometaxisnotbeignored.Throughoutthehistoryofthedevelopmentofthepersonalincometax,itsfunctionbyestablishedonlyrequiredtoexpandthetreasurynotonlycanbeadjusted3revenue,butalsotoadjustincomeconfiguration,balancingthegapbetweentherichandthepoor,andsotheroleofChina’spersonalincometaxalsofollowthispathofdevelopment,stepbystepplaystheroleof“invisible”steadyprogresstostabilizethenationaleconomyandsocialharmony.PersonalincometaxexemptionamountdefinedExemptionamountofwageincomeisexemptfromtaxtheamountpermittedtobedeductedfromthetaxnumberofobjectsnottaxed,taxed,theamountislessthantheexemptionamount,thatis,thetaxbaseiszerotaxationobjectinexcessoftheexemptionamount,onlytheexcesslevyatax,thetaxbasefortaxobject...