图片来源：图虫创意
美国开国元勋之一的本杰明·富兰克林曾说：“人的一生只有两件事情不可避免：一是死亡，二是税收。”对于中国人而言，税收也是生活中很重要的一部分，其中之一便是“个人所得税”。
Simply put, this is a tax paid on the money people earn. The amount of tax a person pays depends on the size of their income.
简单来说，人们获得收入时需要缴纳个人所得税，纳税金额的多少取决于人们收入的高低。
On Aug 31, China’s top legislature passed an amendment to the Individual Income Tax Law. One big change is that the minimum threshold for personal income tax will be raised from 3,500 yuan to 5,000 yuan per month, or 60,000 yuan per year.
8月31日，全国人大常委会批准通过个税修订草案。主要修改之处包括：现行3500元/月的个税起征点调整到5000元/月（即60000元/年）。
For the first time, the amendment also adds special expense deductions for items such as children’s education.
草案还首次增加了包括子女教育在内的“专项附加扣除”条款。
The change made to the income tax threshold will come into force on Oct 1, while the rest of the changes will take effect on Jan 1, 2019.
新的个税起征点将于10月1日起实施，其他变更将于明年（2019年）1月1日起实施。
China introduced individual income tax in 1980. The present threshold is 3,500 yuan, according to an amendment made in 2011.
我国自1980年以来实施个人所得税法。根据2011年的修改草案规定，现行个税起征点为3500元。
While the threshold has remained at the same level since 2011, prices have increased during that time, Guan Qingyou, chief economist at the Rushi Financial Research Institute, told China Daily. Guan noted this increased the tax burden on low- and middle-income groups.
如是金融研究院首席经济学家管清友在接受《中国日报》采访时表示，自2011年以来，个税起征点一直没有变化，但物价却在不断上涨。管清友指出，这增加了中低收入群体的纳税负担。
According to Beijing Review, personal income tax is an important way through which to improve social fairness.
《北京周报》认为，个人所得税是促进社会公平的重要途径。
According to Xinhua News Agency, under the new changes, those with a monthly salary of 5,000 yuan to 20,000 yuan will have their tax cut by over 50 percent, while those with a monthly salary of 20,000 to 80,000 yuan will have their tax cut by 10 to 50 percent.
据新华社报道，此次个税法修改后，月收入5000元至20000元的纳税人，税负降幅在50%以上；月收入20000元至80000元的纳税人，税负降幅在10%至50%之间。
“The personal income tax reform is … good news for middle- to lower-income groups, as people with less income will [pay less income tax],” Li Wanfu, from the State Administration of Taxation, told Xinhua.
“个税改革对于中低收入群体而言是利好消息，收入越低的纳税人缴税更少。”国家税务总局税收科学研究所所长李万甫在接受新华社采访时表示。
