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<div id="i2i2jyu4k" class="layout pv_nav"><a >首页</a> <a href="/yl/rp/" target="_blank">锐评</a> <a href="/yl/zm/" target="_blank">争鸣</a> <a href="/yl/cl/" target="_blank">策论</a> <a href="/yl/zs/" target="_blank">众说</a> <a href="/yl/zy/" target="_blank">纵议</a> <a href="/yl/mhtx/" target="_blank">漫话天下</a> </div> </div> <div class="i2i2jyu4k" id="content"> <div id="i2i2jyu4k" class="pv_box m_p ov_hi"> <div id="i2i2jyu4k" class="bw_750 fl"> <h1 class="pv_title_2"> <span id="i2i2jyu4k" class="site fr"><a href='/'>首页</a>><a href='/yl/'>要论</a>><a href='/yl/rp/'>锐评</a></span> <span id="i2i2jyu4k" class="t" id="a1"><a href="/yl/rp/">锐评</a></span> </h1> <div id="i2i2jyu4k" class="pa_0_5_0_10"> <h1 class="Content_title" id="hh"> <span id="a" style="">个税改革要减轻工薪阶层的负担</span> </h1> <script>/*jQuery('#hh').width(jQuery('#a').width());*/</script> <div id="i2i2jyu4k" class="Remark"> <span>2016年10月25日 11:10 | 作者:李一陵 | 来源：<a target="_blank">中国青年报</a></span> <span id="i2i2jyu4k" class="fr"> <div id="i2i2jyu4k" class="jiathis_style_24x24"> <a class="jiathis_button_qzone"></a> <a class="jiathis_button_tsina"></a> <a class="jiathis_button_tqq"></a> <a class="jiathis_button_weixin"></a> <a class="jiathis_button_renren"></a> <a class="jiathis jiathis_txt jtico jtico_jiathis" target="_blank"></a> </div> <script type="text/javascript" src="http://v3.jiathis.com/code_mini/jia.js?uid=1399539302485450" charset="utf-8"></script> </span><span id="i2i2jyu4k" class="fr">分享到：<img src="http://www.rmzxb.com.cn/images/fx.jpg" /> </span> </div> <div id="i2i2jyu4k" class="text_box"> <p align="center"> <p style="text-indent: 2em; text-align: left;">忽略不同城市收入水平差异，忽略不同城市生活成本的高低不同，忽略收入水平的增长来谈高收入，必然有失公平性和科学性。</p><p style="text-indent: 2em; text-align: left;">近日，国务院印发《关于激发重点群体活力带动城乡居民增收的实施意见》，意见提出要进一步减轻中等以下收入者的税负，同时适当加大对高收入者的税收调节力度，堵塞高收入者非正规收入渠道，发挥收入调节功能。</p><p style="text-indent: 2em; text-align: left;">之后，有媒体报道称，年收入12万元的即可称为高收入群体，将在个税改革短期和中期目标阶段被重点调控。很快，财政部、国家税务总局专家辟谣说，这一观点是误读，12万元不是划分高低收入人群的界限。</p><p style="text-indent: 2em; text-align: left;">其实，历次的个税修正以及财政部和国家税务总局的诸多文件，都没有过把年收入12万以上人群划定为高收入群体的说法，但众多人仍然担忧自己“被高收入”，这就说明，个税改革承载着公众对收入分配公平性的期待。</p><p style="text-indent: 2em; text-align: left;">个人所得税作为调节收入分配的工具，是实现社会公平正义的重要手段。长期以来，由于免征额偏低，征收方式不合理，个税时常被批评为“劫贫济富”的“工薪税”。个税关系到每个人的切身利益，改革呼声一直很高。降低中等以下收入者税负，适当加大对高收入者的调节力度，堵塞非正规收入渠道，毋庸置疑是个税改革的方向，值得肯定和期待。</p><p style="text-indent: 2em; text-align: left;">由于东中西部经济社会发展差距很大，居民收入水平也存在很大差异，如何定义高收入必然引发争议。比如在三四线城市，年薪十几万元可以算得上高收入，但在“北上广深”以及多数二线城市，年薪十几万元并不高。以一个在北京租房的年轻人为例。在北五环外的回龙观，租一个10多平方米的小单间，月租金就得2000元出头。如果不想每天花两三个小时在路上，而选择在公司附近租房，房租恐怕将占到工资收入的三分之一甚至更多。如果是有房一族，情况就更加复杂了，说不定年薪十几万元刚够还房贷。那么，将这一收入群体界定为高收入，显然并不合理。</p><p style="text-indent: 2em; text-align: left;">如何定义高收入群体，应该随着居民收入水平的提高而不断变化，并且要考虑不同地区的收入水平差距。忽略不同城市收入水平差异，忽略不同城市生活成本的高低不同，忽略收入水平的增长来谈高收入，必然有失公平和科学。</p><p style="text-indent: 2em; text-align: left;">个税改革并不只是单纯提高免征额、调整税率，关键还在于建立综合和分类相结合的个人所得税制度，引入差别扣除项目，比如，满足基本生活的首套房按揭贷款利息，房租支出，家庭赡养老人、抚养子女支出，以及个人职业发展的再教育费用等等。这样才能够让个税改革发挥好调节收入分配，让广大民众感受到个税调节所发挥的公平正义的作用。</p><p style="text-indent: 2em; text-align: left;">而公众之所以担忧“被高收入”，还在于现行个税征收方式不合理。由于我国个税的收缴基本靠企事业单位工资发放环节的事前扣除。对于通过多元化途径取得真正高收入的群体来说，很容易避税。中国社科院今年5月发表的蓝皮书指出，高收入群体实际缴纳的税额非常低，很多高收入纳税人甚至不缴纳任何个人所得税。最后，个税税负大部分落到了收入单一的工薪阶层的人群身上。所以，改变个税征收方式，加大对这部分人群的税收征缴力度，也应该是个税改革的着力点。</p><p style="text-indent: 2em; text-align: left;">10年前，清华大学教授、社会学家李强提出中国的社会结构是“倒丁字形”，社会中占多数的是底层。这种社会结构不利于社会稳定，背离共同富裕目标，且是各种社会问题的根源之一。10年后，李强修正了自己的观点，提出中国已经进入“土字形”社会，原因是中等收入群体的比例有所提高。而理想的社会结构是“橄榄形”，处于社会底层和顶层的人群占少数，中等收入群体占多数。建设“橄榄形”社会的重点就是培育中等收入群体，减少低收入群体的比重。而要达到这一目标，个税改革也需要进行相应调整。（李一陵）</p><p><br style="text-indent: 2em; text-align: left;"/></p> </div> <p class="Editor">编辑：刘文俊 </p> <div id="i2i2jyu4k" class="Paging"> </div> <p class="Keyword">关键词：个税改革工薪阶层</p> <h1 class="pv_title_2 mt_15"><a target="_blank" class="more mtb_14">更多</a><span id="i2i2jyu4k" class="t" 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