Income to rise! Tax reform plan will be released, the threshold to increase?2017-01-12 00:34:54 46 ℃
In recent years, as people are closely related to the people's livelihood, tax issue has been a hot topic of public opinion. Last year, around the "tax" appeared on a number of hot topics, such as "income from remuneration for personal services tax for 36 years has not changed, 800 yuan threshold extrusion" interns "annual income of more than 120 thousand yuan was set for the high income tax adjustment will become the focus of" etc..
In the national financial work conference held recently, finance minister Xiao Jie said in the introduction a few focus on the work of the year, to further promote the reform of the taxation system, speed up the construction of a modern financial system, promote the combination of comprehensive and classification of personal income tax reform.
An important annual meeting of the financial system,The work of the national financial work conference will be a key project of the Ministry of finance this year, the signal released by the Czech Republic undoubtedly allow people to pay more attention to the introduction of a tax reform program.
Recently, the financial tax experts told reporters that the personal income tax reform program announced this year is not a problem,However, the earliest to be submitted to the NPC Standing Committee in April.
With this year's two sessions approaching, when the introduction of a tax plan, whether the threshold will be raised and other issues will also be concerned about.
Focus 1: tax reform program when baked?
Through the executive meeting of the State Council, and then submitted to the National People's Congress in March last year,Former Minister of the Ministry of finance Lou JiweiSaid in the four session of the twelve National People's Congress held a press conference, a tax reform program has been submitted to the State Council, in accordance with the National People's Congress legislative plan and the requirements of the State Council, this year (2016) will be integrated with the classification of a combination of personal income tax law draft submitted to the NPC for deliberation. However, as of the end of 2016, there is no information on the National People's Congress to consider the draft tax law.
At the end of last year, the economic information daily reported,Tax reform is accelerating, the program is expected to be released in the first half of next year (2017).In this regard, Liu Jianwen, President of China Institute of fiscal law, Peking University, director of the center for financial law research believes that the introduction of a tax reform program in 2017 should be expected. "But look from the program, through the executive meeting of the State Council, and then submitted to the NPC Standing Committee, is expected to April."
In fact, in 2013 held in the third Plenary Session of the 18th CPC Central Committee has been clear the direction of the tax reform: the gradual establishment of a comprehensive and classification of personal income tax. The meeting adopted the "CPC Central Committee on deepening reform of the overall number of major issues" and proposed the establishment of personal income and property information system, protect lawful incomes, regulate excessively high incomes, clean up and regulate the hidden income, illegal income, increase the income of low-income groups, the proportion of expanding income, efforts to narrow the urban and rural areas, industry income the distribution gap, and gradually formed olive distribution pattern.
According to the general principle of "increasing the low, expanding the middle and adjusting the high", the paper establishes the new tax system, which is the combination of comprehensive and classification. In the new tax system, will be implemented according to the standard deduction of comprehensive income, and not according to the payroll costs will be integrated into the standard, part of the revenue, and establish the basic deduction mechanism and special deductions, increase special deduction.
It is understood that, at present, our country tax is the implementation of the classification system, the salary, labor remuneration, royalties, dividends, property leasing and other 11 categories of income, deduct the cost of different respectively, according to the different tax rate, no special deduction.
Focus 2: a tax threshold will be raised?
Improve the threshold is no longer the focus of reform, the focus is to establish a new tax system
On the tax reform, people first thought of the problem is the starting point, in the previous tax reform, improve the main points have become the main content of the reform. Up to now, a tax threshold in 2006, in 2008 and in 2011 to raise three times, from $800 all the way up to $3500. Therefore, the tax threshold is fourth times as high as in concern.
Former Minister of the Ministry of finance Lou JiweiIn last year's national two sessions, said, simply raise the threshold is unfair. "A person's salary of five thousand dollars can live well, even if the children, even there is a need to support the elderly, it is very short of money, so the unified standard deduction itself is not fair, continued to increase in the wage income under the standard deduction is not a direction."
Liu Jianwen said, from the direction of tax reform, raise the threshold is no longer the focus of the reform, the focus should be on mode, will be the 11 merged into comprehensive income, to retain a part of the classification, a combination of comprehensive and classification of tax system.
Chinese Academy of Social Sciences Institute of finance Jiang Zhen, deputy researcherSaid, if you bring the exemption amount of salary income and the direction of tax reform have differences, we should see that the tax reform is not equal to the exemption amount increased, it has more rich content, such as wages and salaries tax problems, now more tax level reached a maximum of 45%, the salary is particularly high people, such as creative people, will dampen the enthusiasm of innovation. In the reform of the important is the introduction of integrated system, to ensure that the combination of comprehensive and classification landing.
Focus 3: special deductions may include?
Education spending or become the first choice, the first home loan interest rate is also expected to be included in the option
Special deduction is a highlight of the tax reform"What matters will be included in the scope of deduction? Lou Jiwei in last year's national "NPC and CPPCC" was introduced into the possible items: "personal occupation development, re education deductions, such as raising a child, at what stage is the stage of compulsory education, high school, or college, should be deducted." In addition, may also consider raising two children, support the elderly and other factors.
The Economic Information Daily reported that re education spending or become the first choice of special deductions, the first home loan interest rates are also expected to be included in the option. In the long run, according to the social conditions and improve the level of collection and management mechanisms, support for the elderly, raising two children and other household spending is expected to be gradually incorporated into the deduction.
Li Wanfu, director general of the State Administration of TaxationAlso pointed out in an interview, the next step will be considered to be a part of education, housing, pension and other expenses included in the deduction, this also means that the loans to home buyers, home for the elderly children, most groups can benefit from.
Chiang ChenThink, from the theoretical point of view, special deduction is the cost of the necessary personal life fully in the personal income tax deduction in consideration, the deduction should consider two points, one is the principle of necessity is to maintain human survival basic cost of living, such as education and health care; two is the fairness principle, all taxpayers are facing cost type. And at present should not be levied on the family unit, the Chinese family structure is more complex, wait until the information is ripe to explore the optimization, the current conditions are not ripe.
LiuNow that special deduction is not too clear, the reform should be the basic deduction and special deductions, as for the deduction of what we are more concerned about, will generally consider the housing loan interest, social security funds, raising two children, these are likely to consider and discuss, after the case out will listen.
Tax reform on the income groups of people will have what kind of impact? Jiang Zhen believes that after the reform of the tax burden of different groups will have a fall, the reform will be appropriate to raise the tax burden on high-income earners, narrowing the income gap, which is the future of the functions and objectives of the tax reform to play.
Liu Jianwen believes that the direction of the principle of tax reform is to increase, expand, increase, through the restructuring of the redistribution of property income, so that the tax system more equitable. High income tax burden may be appropriate to increase, middle-income earners will be flat, low-income people are likely to reduce the tax burden.
Editor: Zhang Ning, Li Tianlu
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