The Proportion Of Personal Tax In The Fiscal Revenue Increased By &Nbsp.

The Ministry of Finance recently released the fiscal revenue and expenditure situation in November, which showed that the total amount in 1-11 months

The individual income in the second half of this year will be entered in the cycle of seasonal tax return.

Individual tax reform: first broaden the tax source?

"The strong growth of personal income tax shows that the conditions for the adjustment of individual income tax collection schemes have been further mature."

Zhang Deyong, a researcher at the finance and Trade Research Institute of the Chinese Academy of Social Sciences, said: "reducing the current tax calculation level and broadening the scope of each level is a more feasible method."

Recent news from tax authorities shows that the relevant departments have already drawn up a plan for tax reform, specifically for the current nine level.

Zhang Peisen, director of the Taxation Research Institute of the former State Administration of Taxation, said that both the tax threshold and the tax rate should be considered carefully.

"Recently, there are many hot spots in tax adjustment, and personal tax reform has not appeared in the content of the reform of fiscal and taxation system at the just concluded national economic work conference."

He predicted that the tax reform would not be released as quickly as the public expected.

However, before the tax adjustment scheme is released, the scope of tax collection or the feasible method can be widened.

At the beginning of this year, the Ministry of finance has pferred the pfer of restricted shares into the scope of personal tax collection. Zhang Deyong believes that the future adjustment of more such non laboring income into taxation will be a main content of the adjustment of individual tax collection.

"At present, the scope of personal tax collection is relatively limited. It is necessary to expand the tax collection system in the future by developing a comprehensive and classified tax system."

Zhang Deyong said.

The assault is inevitable at the end of the year.

According to the data released by the Ministry of finance, in 2010 1-11, the national fiscal revenue totaled 7 trillion and 674 billion 51 million yuan, ahead of schedule and exceeding the budget revenue plan for 2010.

In the month of November, the national fiscal revenue was 584 billion 69 million yuan, an increase of 81 billion 139 million yuan compared with the same period last year, an increase of 16.1%.

The local level income was 296 billion 290 million yuan, an increase of 29.1% over the same period last year.

In all major taxes, the growth rate exceeds the average growth rate of fiscal revenue over the same period, including domestic consumption tax, business tax, personal income tax and vehicle purchase tax.

Among them, the growth rate of vehicle purchase tax is more than 53.3%, driven by the sharp increase in vehicle sales.

As the 2010 draws to a close, the nation's fiscal expenditure will no longer be expected to enter the stage of spending money at the end of the year.

In November, the national fiscal expenditure was 1 trillion and 59 billion 964 million yuan, an increase of 66.9% over the same period last year, and the growth rate doubled over October.

The local level expenditure reached 893 billion 359 million yuan, an increase of 77.1% over the same period, far exceeding the growth rate of 35.1% in October.

In fact, the lag of fiscal expenditure in 2010 is lagging behind in 2009.

In the 1-11 month, the national fiscal expenditure totaled 7 trillion and 159 billion 290 million yuan, of which 20%, 27%, 29% and 24% were completed in the first, second, third and 10-11 months. The delay in the progress of the early fiscal expenditure decided that the task of striking money at the end of 2010 would only be heavier.

"At the end of the year, the local finance has its institutional causes."

A local finance department official told our reporter that many central government paid special funds for local pfer payments, and that they should follow the progress of their management rather than the average appropriation, which resulted in uneven expenditure.

In addition, many projects began to start in the early part of the year, until the capital investment has often gone for half a year, resulting in a corresponding trend of fiscal expenditure concentrated in the past year.

In December 7th, the Ministry of Finance held a joint meeting with the Ministry of health to accelerate the tasks of health care reform and the implementation of funds. It further pointed out that since 2010, the medical and health expenditure is lower than the average progress of the fiscal expenditure in the same period.

In the first half of 2010, medical and health expenditure completed only 42.73% of the total amount of 355 billion 905 million yuan in 1-11 months, lower than the 47% level of the total fiscal expenditure in the same period.

In response, Wang Dehua, a researcher at the Institute of Finance and trade of the Academy of Social Sciences, told this reporter that in 2010, due to the substantive stage of medical reform, the form of medical and health expenditure was different from previous years.

"Due to the fact that the pilot scheme of public hospitals reform has not yet landed, the budgetary funds can not be put on schedule."