The hottest personal income tax reform plan is tak

2022-09-28
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The reform plan of personal income tax has begun to take shape, and it will be reported to the economic information daily at the end of the year at the earliest. According to multiple sources, the Ministry of finance is paying close attention to the study of personal income tax reform. Recently, the tax administration department of the Ministry of finance has organized experts to meet and discuss for many times, and the individual income tax reform plan has begun to take shape. The Ministry of finance can report the reform draft to the Central Committee and the State Council as soon as the end of this year or next year. 4. The test accuracy of the copper rod tensile testing machine is level 1. At the beginning of the year, the reform draft may be submitted to the Central Committee and the State Council. The direction of personal income tax reform is to establish a personal income tax system combining synthesis and classification. Experts said that in the future, income from wages and salaries and labor remuneration will be uniformly included in the comprehensive scope of Taxation, and the role of personal income tax in regulating income distribution will be further enhanced

many experts said that the basic principles of the Fifth Plenary Session of the 18th CPC Central Committee on income distribution reform will be reflected in the personal income tax reform. The greater the strength, the larger the machine. The proposal proposes to implement policies conducive to narrowing the income gap, significantly increase the income of low-income workers and expand the proportion of middle-income people; Accelerate the establishment of a comprehensive and classified personal income tax system. "The general direction of lowering, expanding and raising is still very clear," Liu Jianwen, President of the China finance and Tax Law Research Association, told the economic information daily. "Raising the threshold is certainly not the direction of future reform. The reform should be designed under the overall framework of the tax system model combining synthesis and classification."

the tax system mode of personal income tax is mainly divided into three types: comprehensive tax system, classified tax system, and tax system combining synthesis and classification. These three types of joint laboratories have been established with Beijing University of technology, Nanjing University of technology, Peking University and other universities. At present, China implements a classified tax system, that is, individuals' income from different sources and different natures are classified, different expenses are deducted respectively, and taxes are levied at different tax rates. China's tax law stipulates that taxable income includes income from wages and salaries; Income from production and business operations of individual industrial and commercial households; Income from contracted and leased operations of enterprises and institutions; Income from labor remuneration; Income from interest, dividends and bonuses; Income from property lease; There are eleven categories of income from property transfer

China first proposed to establish a personal income tax system combining integration and classification in 1995. It has been 20 years since then, and China still collects personal income tax by classification. In the personal income tax reform plan to be submitted soon, the first problem to be solved is which personal income will continue to be taxed by classification, and which income will be included in the comprehensive collection range

Zhang Bin, a researcher at the Institute of financial strategy of the Chinese Academy of Social Sciences, said in an interview with economic information daily: "bringing the income from labor remuneration into the scope of comprehensive taxation can have a better regulatory effect on taxpayers' labor income, which is much better than the original tax system." In addition, he also suggested that dividends be included in comprehensive income and recurring income including rent be included in the scope of comprehensive collection. "The more categories included in the comprehensive collection, the stronger the adjustment of income distribution, but at the same time, the higher the operation cost of collection and management. For example, it is difficult to collect rent income in the case of classified collection, let alone comprehensive."

and Liu Jianwen believes that "income from wages, salaries, labor remuneration, property transfer, contracting and leasing operations may be included in the scope of comprehensive collection."

after determining the scope of comprehensive collection, it is also necessary to determine the tax rate of comprehensive collection. At present, the income tax rate of wages and salaries ranges from 3% to 45%, with a total of seven tax rates. Whether the tax rate of comprehensive income is the same as that of wages or adjusted needs to be further clarified. Zhang Bin said that the salary income tax is withheld and paid by the unit every month, which is equivalent to prepayment; After the comprehensive levy, the level of the comprehensive tax rate involves whether individuals need to make up tax or refund tax

in addition, the most controversial issue in the personal income tax reform is whether to levy on a family basis and whether to introduce differential deduction. Under the current tax system, the family burden of taxpayers is not taken into account. Lou Jiwei, the Minister of finance, has repeatedly proposed that the personal income tax reform "will include the taxpayer's family burden, such as supporting the population and mortgage loans, into the deduction factor while implementing the comprehensive tax calculation for some income items, which more reflects tax fairness."

in this regard, Liu Jianwen explained that taking families as the unit of taxation is not to replace individuals with families as the main body of Taxation, but the coexistence of two types of tax subjects. Taxpayers can choose, not completely pay taxes based on families. He also said that the current individual income tax system did not solve the tax burden of special groups and classes, and there should be some differential deductions in the new reform plan

however, many people believe that differential deduction may lead to unfair taxation. Zhang Bin said that at present, only tens of millions of people pay personal income tax, which is the personal income tax of a few people. "A farmer with an income of less than 3500 yuan does not pay personal income tax. If differential deduction is allowed, taxpayers with an income of more than 3500 yuan can deduct it, but people with an income of less than 3500 yuan cannot enjoy the benefits of paying less tax through deduction. Although these low-income people do not pay personal income tax, they also have to bear the tax burden of turnover tax. If they cannot enjoy the deduction and rebate of personal income tax in the future, it is unfair to them 。” Zhang Bin said

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