摘要:近幾年來，隨著社會的不斷發展，經濟的不斷進步，人民的生活水平的不斷提高，個人所得稅逐漸引起了人們的關注，個人所得稅工資薪金扣除額的調整對稅收產生的影響也成為了社會討論的焦點。

　　　本文以個人所得稅工資薪金扣除額的理論知識為基礎，以個人所得稅工資薪金扣除額調整前后的稅收對比為研究對象，通過對我國2003至2012年（囊括了扣除額四個階段）的稅收數據進行研究分析，從稅收的組織財政收入、調節收入分配、經濟調控三個職能出發，重點研究其公平收入分配的再分配效應和累計性水平，并從發現的問題中對完善我國現有的個人所得稅扣除額標準提出優化建議。

關鍵詞 扣除額調整；公平收入分配；再分配效應；累進性

Abstract:In recent years, with the continuous development of society, the constant progress of economy, people's living standards continue to improve, the personal income tax paid attention to gradually, the personal income tax deduction for the amount of wages and salaries impact of the tax adjustment has also become the focus of social discussion.

    According to the personal income tax deduction of the amount of wages and salaries of theoretical knowledge as the basis, to the individual income tax on wages and salary deduction comparison before and after adjusting the tax amount as the research object, through to our country from 2003 to 2012 (include deduction four stages) tax data analysis, from the tax organization financial revenue, adjusting income distribution, economic regulation and control functions of the three starting, redistribution of the fair distribution of income focus and cumulative level, and from the problems found in the existing personal income tax deduction standard propose optimization suggestions.

Keywords  Deductions adjustment  Equitable distribution of income  The redistribution effect  Progressive