个人所得税起征点的合理选择涉及到经济和社会的各方面因素,不同观点和立场的人也会持有不同的态度。在此,我仅从行为金融学的心理账户角度分析个人所得税起征点对投资的作用和影响。一、我国个人所得税起征点情况个人所得税是以个人(自然人)取得的各项应税所得为对象征收的一种税,是调整征税机关与自然人(居民、非居民人)之间在个人所得税的征纳与管理过程中所发生的社会关系的法律规范的总称。我国个人 The reasonable choice of the threshold for personal income tax involves all aspects of economy and society, and different attitudes and positions of people will hold different attitudes. Here, I only analyze the impact and impact of the threshold of personal income tax on investment from the psychological account of behavioral finance. First, the personal income tax threshold China’s personal income tax is based on personal (natural persons) to obtain taxable income for the collection of a tax is to adjust the tax authorities and natural persons (residents, non-residents) between individuals The general term for the legal norms of social relations that occur during the process of taxation and administration of income tax. My personal