在我国分类征收的个人所得税制下,工资薪金所得税涉及的群体最广,是个人所得税制的核心,其中的工资薪金所得税免征额是受到最多关注的问题。基于工薪所得税的功能定位,根据中国城镇居民收入分级状况来研究免征额的确定,通过我国的宏观经济波动特征和CPI统计方法来分析免征额应否实行指数化,结论显示,工薪所得税目前的免征额额度起到了调节工薪收入差距的作用;暂不适宜实行工薪税免征额的指数化。Wage tax involve most residents is vital at individual income tax which is levied abroadly.The wage tax allowance is paid most attention by officers,scholars and reporters.On one hand,based on the function of wage tax,this paper computer allowance by rank of city resident income in China.On the other hand,we explore whether the allowance is indexed by macro economy fluctuation and method of CPI statistics.We conclude that wage play the role of narrowing wage gap,and it is infeasible to indexation on wage tax.厦门大学杨斌教授主持的国家自然科学基金项目“适应主题功能区规划实施的财政转移支付制度设计”(项目编号:70873099)的阶段性成
