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data-aid="473579"><p>　據(jù)法制日?qǐng)?bào)11月19日?qǐng)?bào)道，在今年3月舉行的十二屆全國(guó)人大三次會(huì)議期間，王法亮等30位代表、劉紹英等30位代表提出兩件議案認(rèn)為，近年來個(gè)人所得稅法的滯后性日漸凸顯，工薪所得的起征點(diǎn)仍需提高，個(gè)人所得稅法六次修改忽視了工薪所得納稅人之外的其他勞動(dòng)者，缺少反避稅等國(guó)際稅收內(nèi)容，建議修改個(gè)人所得稅法。</p><p>　　財(cái)政部認(rèn)為，關(guān)于提高起征點(diǎn)，在下一步綜合與分類相結(jié)合的個(gè)人所得稅制改革中將對(duì)個(gè)人所得稅費(fèi)用扣除問題進(jìn)行統(tǒng)籌研究和考慮;關(guān)于其他所得項(xiàng)目的減除費(fèi)用標(biāo)準(zhǔn)，其他所得與工薪所得的計(jì)稅方法、稅率不同，稅負(fù)不能簡(jiǎn)單比較;關(guān)于個(gè)人海外避稅，將進(jìn)一步加強(qiáng)與相關(guān)部門以及其他國(guó)家財(cái)稅部門配合，強(qiáng)化境外所得的個(gè)稅征管。</p><p><strong>　　什么是個(gè)人所得稅?</strong></p><p>　　個(gè)人所得稅是調(diào)整征稅機(jī)關(guān)與自然人(居民、非居民人)之間在個(gè)人所得稅的征納與管理過程中所發(fā)生的社會(huì)關(guān)系的法律規(guī)范的總稱。</p><p><strong>　　現(xiàn)在是怎樣征收的?</strong></p><p>　　2011年9月1日起，中國(guó)內(nèi)地個(gè)稅免征額調(diào)至3500元。</p><p>　　工資個(gè)稅的計(jì)算公式為：應(yīng)納稅額=(工資薪金所得-“五險(xiǎn)一金”-扣除數(shù))×適用稅率-速算扣除數(shù)</p><p>　　個(gè)稅免征額是3500，使用超額累進(jìn)稅率的計(jì)算方法如下：</p><p>　　繳稅=全月應(yīng)納稅所得額稅率-速算扣除數(shù)</p><p>　　實(shí)發(fā)工資=應(yīng)發(fā)工資-四金-繳稅。</p><p>　　全月應(yīng)納稅所得額=(應(yīng)發(fā)工資-四金)-3500</p><p>　　扣除標(biāo)準(zhǔn)：個(gè)稅按3500元/月的起征標(biāo)準(zhǔn)算</p><p>　　如果某人的工資收入為5000元，他應(yīng)納個(gè)人所得稅為：(5000—3500)×3%—0=45(元)。</p> 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