I浅析新个税法对工薪阶层的影响摘 要个人所得税在税种中有着举足轻重的地位,与纳税人生活息息相关,尤其对于工薪阶层而言,为了减轻工薪阶层的负担,进一步实现还利于民与社会公平,新个税法在此背景下应运而生。新个税法于 2019 年 1 月 1 日正式实施,本文通过阐述新个税法的主要修订内容,对修订前后的纳税变动项目进行了对比,接着阐述了新个税法的变动对工薪阶层带来的影响,纳税人应如何面对这些影响,在本文最后对纳税人提出了相关的纳税策略,从文章分析可知,新个税法切实为纳税人减轻了纳税负担,感受到惠及于民的同时,我们也要熟悉新个税法相关要求,自觉履行纳税义务,以促进新个税的贯彻和实施。关键词:新个税法;修订内容;影响;建议IITalking about the Impact of the New Tax Law on the Working ClassAbstractThe individual income tax has the pivotal status in the tax category, and the taxpayer's life is closely related. Especially in the working class, in order to reduce the burden of the working class, to further realize the benefits to the people, and to achieve social equity, a new tax law came into being. The new tax law come into effect on January 1, 2019. This article analyzes the main revisions of the new tax law, and then compares the new tax law with the tax law before the formulation. It is easier to see the tax gap before and after the revision. Then explained the impact of the changes in the new tax law on the working class and how taxpayers should deal with these impacts. At the end of this article, relevant taxation strategies for taxpayers are proposed. According to the analysis of the article, the new tax law has effectively reduced the tax burden for taxpayers, especially for the working class. At the same time that they have benefited the people,we must also be familiar with the relevant requirements under the new tax law and fulfill their tax obligations consciously in ord...