Institutionalized Adjustment of Personal Income Tax Exemption

The adjustment of tax exemption has turned to be a public decision-making behavior which needs scientific guidance rather than popular opinion. From the perspective of the characteristics of tax exemption itself,it should embody the human right of survival and development. In general,it contains the indexation and the linkage to family scale in abroad. Based on this principle and China's national conditions,the tax exemption at present should be a fixed amount by classifying the tax payers accounting to their marital status to reduce the regional disparity of tax burden by housing accumulation fund.