Central media: some experts said that the standard of 5000 yuan tax threshold is appropriate.

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 Central media: some experts said that the standard of 5000 yuan tax threshold is appropriate.


In June of this year, after the first trial of the third meeting of the thirteen NPC Standing Committee, the draft of the amendment to the personal income tax law has been officially opened to the public through the Chinese peoples Congress Network and solicited opinions from the public, which has attracted wide attention from all walks of life. In the opinions of all parties, the adjustment of individual tax starting point, the tax system combined with comprehensive and classification, special additional deduction and other characteristics have attracted much attention.

Raise the call point high

The adjustment of the tax threshold has always been the focus of the publics attention. According to the draft, the starting point will be raised from 3500 yuan / month to 5000 yuan / month (60 thousand yuan / year).

During the first instance of the draft, some members of the Standing Committee of the National Peoples Congress proposed raising the threshold to 6000 yuan to 10000 yuan. Reporters found in the interview, many office workers also believe that the monthly tax threshold of 5000 yuan is low, should be moderately improved. However, some experts also said that, considering the expansion of the low tax rate and the effect of tax reduction brought by additional special additional deductions, the 5000 yuan monthly levy point standard is appropriate.

When China issued a tax law in 1980, it made 800 yuan per month, and then went through three UPS in 2006, 2008 and 2011, up to 1600 yuan a month, 2000 yuan a month, and 3500 yuan a month. In recent years, with the increase of peoples income and consumption level, the call for raising the tax threshold has also been increasing.

In fact, although the draft proposed a monthly levy of 5000 yuan, it is not impossible to change. Initially, the proposed starting point of the 2011 tax draft was raised to 3,000 yuan. After listening to the opinions of all parties, the Standing Committee of the National Peoples Congress finally raised the starting point to 3,500 yuan.

The reform of the tax system embodies progress

In addition to raising the starting point, the draft also proposes the introduction of a comprehensive tax on wages and salaries, remuneration for services, remuneration for manuscripts and royalties. In the view of Zhang Bin, director and researcher of the Taxation Research Department of the Institute of Financial Strategy, Chinese Academy of Social Sciences, this is the highlight of the revision.

The current tax law adopts the classified taxation method, divides taxable income into 11 categories, and implements different tax collection methods. And the syndrome income is a combination of part of the taxable income, according to the total income applicable to a unified progressive excess tax rate to tax. For those who have multiple incomes, the tax burden will be increased through this reform. Compared with classified expropriation, comprehensive levy is more conducive to the realization of quantity tax and better promotion of social equity. Zhang Bin told reporters.

Zhang Bin said that the comprehensive tax system has been a clear direction for Chinas individual tax reform, and now the tax reform has finally taken a key step in the transition from the taxonomy to the comprehensive tax system. However, Zhang Bin also admitted that there are still some controversies around the individual tax reform, and it is necessary to seek the greatest consensus on the basis of clarifying the underlying causes.

For example, should capital income items be included in the comprehensive income range and apply the excess progressive tax rate? In the face of international tax competition, is Chinas highest marginal tax rate to be lowered? Behind these arguments is the difference in the importance of fairness and efficiency. Zhang Bin said.

Special deductions are not single tax

In real life, in addition to the basic cost of living, different families and individuals are faced with different costs. In order to reduce the burden more specifically, the special additional deduction was set up for the first time.

The draft is to increase the standard of the basic reduction of the comprehensive income, clear the current individual basic endowment insurance, basic medical insurance, unemployment insurance, housing accumulation fund and other special deductions, as well as the continued execution of other deductions determined according to law, and increase the education expenditure of the children, the continuing education expenditure and the medical treatment of major diseases. Special supplementary deductions are closely related to peoples lives, such as expenditure, interest on housing loans and housing rent.

Zhang Bin said that the additional special additional deduction considered the difference of individual burden, more in line with the basic principle of personal income tax, and is conducive to the fairness of the tax system, which is a very significant tax optimization measure. But there are also a lot of Internet users to add special deductions to the single tax, the reason is that single people do not have children education and other expenditures, will be more tax than married people. For this, Shi Zhengwen, director of the research center of the finance and tax law of China University of Political Science and Law, said that for families raising children, due to heavy burden, proper deduction is reasonable. But some other special additional items do not distinguish between single or married, such as continuing education expenditure, major illness expenditure, housing loans, rental rent and other projects, which is likely to be enjoyed by every taxpayer. Source: Peoples daily, editor of the peoples Daily Overseas Edition: Xun Jianguo _NN7379

Zhang Bin said that the additional special additional deduction considered the difference of individual burden, more in line with the basic principle of personal income tax, and is conducive to the fairness of the tax system, which is a very significant tax optimization measure.

But there are also a lot of Internet users to add special deductions to the single tax, the reason is that single people do not have children education and other expenditures, will be more tax than married people.

For this, Shi Zhengwen, director of the research center of the finance and tax law of China University of Political Science and Law, said that for families raising children, due to heavy burden, proper deduction is reasonable. But some other special additional items do not distinguish between single or married, such as continuing education expenditure, major illness expenditure, housing loans, rental rent and other projects, which is likely to be enjoyed by every taxpayer.