Can The Tax Reform Allow The Rich To Pay More Taxes?

At present, our country is facing

It is understood that since the Levy of personal income tax in China, the threshold has been maintained at 800 yuan.

In recent years, the country has raised its standards for the two time, and the current tax threshold is 2000 yuan.

However, with the development of social economy, many wage earners have become the main group of tax payment based on the original standards and tax rates.

According to the data released by the Ministry of finance, the number of taxpayers who reported more than 120 thousand yuan per year in 2008 was 2 million 400 thousand, accounting for 3% of the total number of personal income tax paid in the country, while the amount of tax paid was 129 billion 400 million yuan, accounting for 35% of the total personal income tax.

At present, more than 1/3 of China's personal income tax comes from 0.2% of the total population, and is concentrated in economically developed areas and high income industries.

That is to say, the direction of adjusting the income distribution function of our personal income tax is correct at present.

"But the right direction has not brought the desired effect," said Zhang Bin, an associate research fellow at the Tax Research Office of the finance and Trade Institute of the Chinese Academy of social sciences.

The data show that in 2010, the individual income tax in China increased by 22.5% compared with the same period in the previous year, of which the income tax revenue increased by 26.8% over the same period, higher than the growth of the overall individual income.

It is understood that at present, the taxable income tax system in our country divides the source of taxpayers' income into 11 categories, and sets the standard for each category of income.

In the case of "different income and different tax rates and deductions", the high income earners who have multiple income sources can enjoy the cost deduction of each income at the same time, while those with low income sources can only enjoy a cost deduction.

At present, the "one size fits all" mode of personal income tax on the tax payment objects in China makes the "vulnerable groups" in a very unfavorable position.

National School of Administration Professor Zhu Lijia said.

"For example, there is no difference in the Levy of interest income on savings deposits before October 9, 2008.

The group that gets interest income from savings accounts includes a large number of elderly people who have no other income and those who need social care. It is unreasonable to ask them to pay the same tax with the rich class.

Zhu Lijia said.

According to the introduction, at present, the personal income tax of wage earners in China is subject to excessive progressive levy.

"There is also a regression effect when tax cuts are made.

If the starting point is "one size fits all" from 2000 yuan to 3000 yuan, then the taxpayer's monthly tax payment of 5000 yuan will be reduced by 150 yuan / month, and the monthly taxpayer's tax payment of 10 thousand yuan will be reduced by 200 yuan / month.

Zhang Bin said.

It is understood that since 1980s, many countries have launched large-scale tax reform.

"Broaden the tax base, reduce tax rates, reduce grades,

In recent years, China's individual income tax is also undergoing various reform attempts.

For example, in 2008, the personal income tax deduction standard was adjusted to 2000 yuan, which reduced the tax burden of the working class to a certain extent and eased the gap between the rich and the poor in society.

However, since the reform is only a "fine tune", there is no comprehensive reform of the tax system, tax system design, tax collection and management, etc., so that there is still a lack of fairness in the current individual income tax.

Zhu Lijia said.

In this regard, Zhang Bin believes that no matter from the trend of international tax system reform, or from the trend of China's own development, lowering the tax rate has been irreversible.

"Compared with other countries, the proportion of total tax revenue in China's tax revenue is not high, and it always hovers around 6~7%. Lowering the tax rate does not directly lead to financial difficulties."