如果把个税改革当成一道以1500元或是1600元为起点的算术题,那么似乎难以解释一个简单数字变化所引起的举国关注。其实不管是1500元还是1600元的个税起征点,绝非一道算术题那么简单。个税改革更应关注效率与公平,只提高起征点是毫无意义的。2004年中国的个税收入1737亿元,其中65%是收入并不太高的工薪阶层缴纳的。可以预计的是,起征点即使提高至1600元,这样的状况也不会有 If you look at the tax reform as an arithmetic question starting at $ 1,500 or $ 1,600, then it seems difficult to explain the nationwide concern caused by a simple numerical change. In fact, whether it is 1,500 yuan or 1,600 yuan a tax threshold, not an arithmetic problem so simple. A tax reform should pay more attention to efficiency and fairness. It is pointless to raise the threshold only. In 2004, China had a total income tax of 173.7 billion yuan, of which 65% was paid by working-class people whose income was not too high. It can be predicted that even if the threshold is raised to 1,600 yuan, such a situation will not be there