在2005年7月到10月间,我国进行《个人所得税法》修订,期间展开了全国大讨论。对扣除额究竟是多少,有的进行科学推断,有的打赌分胜负,最后于10月27日全国人大常委会第18次会议通过了“关于修订个人所得税法的决定”。其中有两点特别引人注目,一是免征额由800元调到1600元;二是对高收入者的个税征收实行双重申报,加大了征收力度。这两个亮点,引发出了个税法的价值取向和不少其他的理论问题。 From July to October 2005, China amended the Personal Income Tax Law, during which time a nationwide discussion was held. What is the amount of deductions, some scientific inference, and some gambling points, and finally passed the “Decision on Amending the Individual Income Tax Law” on October 27 at the 18th meeting of the Standing Committee of the National People’s Congress. Two of them are particularly noticeable. The first is that the amount of exemption is transferred from 800 yuan to 1,600 yuan. The second is the double declaration of the levying of individual income tax on high-income people and the intensification of levying. These two bright spots have triggered the value orientation of a tax law and many other theoretical issues.