The First Amendment Was Not Voted By The National People'S Congress.

Core tip: National

The twentieth session of the Standing Committee of the eleven National People's Congress (NPC), which ended yesterday (April 22nd), did not vote on the draft amendment to the income tax law submitted by the State Council.

People familiar with the matter said that after revising the draft of relevant opinions, they will enter the second instance stage and may even have third deliberations.

It is reported that the Draft Tax amendment bill submitted by the State Council has raised the standard of deducting the cost of wages and salaries (i.e. exemption) from the current monthly 2000 yuan to 3000 yuan per month. In addition, the draft proposes to amend the 9 level excess progressive tax rate to 7.

Reporter's visit

Last night, a tax expert who did not want to be named in my province told reporters last week that there are still various controversies over the lifting of the starting points in the community. This is not submitted for deliberation. It is also rumored to be low because of the reaction.

But from the perspective of narrowing the gap between the rich and the poor and manifests social equity, the expert thinks that the starting point is raised from 2000 to 3000, which is not as significant as we all think.

According to the 3000 levy, many people pay only a few dozen or more.

Can we reduce the gap between the rich and the poor?

It is estimated that when the exemption amount is 2000 yuan, 28% of the urban workers pay a personal tax; if the exemption is pferred to 3000 yuan, about half of the urban workers will be exempt from the personal tax.

And specific to our province?

According to the estimation of the Department of land tax in our province, there are about 20 million tax declarations in the province, of which 9 million 30 thousand of the total tax is paid, and if the threshold is raised to 3000 yuan, 60% of them will not be required to pay any more tax.

However, the expert interviewed by reporters said frankly that the increase of the tax threshold has affected most of the wage earners, but we must see that the actual tax burden of the majority of people is actually tens of yuan to one hundred yuan a month.

In terms of personal income adjustment, it is of little significance. These tens of dollars are not enough to really alleviate the gap between the rich and the poor.

The most important thing is that compared with the wage earners, the rich can have various means to evade taxes or even evade taxes, for example, they do not break their income into their wage earners, and there are many rich people who have not registered at the time of equity pfer, or have completed pactions in private or pferred to the bank. This part of the tax is quite alarming. It has been reported that a city in the south of the Yangtze River has conducted special inspections in this regard and has found a tax evasion of 500 million yuan.

In addition, the expert also said that the tax rate table can also continue to reduce the differential.

In fact, the fewer and the more people who apply to the higher level, the more concentrated they are. It is not necessary to be so detailed. In fact, they can refer to some practices abroad, reduce the high grade gradation, and better reflect the purpose of paying more taxes for the high income people.

According to the 5000 levy, Jiangsu, Zhejiang and Shanghai suitable for the west?

Can it reflect regional fairness?

The expert also believes that for the current situation of uneven income levels in eastern and Western China, the decentralization of the tax threshold is more important than the increase of the threshold.

Because for the monthly income of 3000 yuan, placed in Shanghai, Jiangsu and other coastal developed areas, because the cost of living in the local high, monthly income of 3000 can only be regarded as low and medium income; but if in the western underdeveloped areas, low cost of living, this may be a high income, then it is very difficult to achieve a "starting point" across the country to implement a "fair".

For example, even if the tax threshold is really pferred to 5000 yuan, for some western underdeveloped areas, such as Qinghai and Tibet, the 5000 yuan threshold is almost a decoration, and not many people can achieve it.

Therefore, it is probably the most reasonable way to set up an expropriation interval and then place it in place.

At present, such as the collection of business tax, the state has set up a standard range of 2000-5000 yuan, and then determines the specific amount by various parts of the country, and the upper limit of 5000 yuan is made in Jiangsu.

The expert suggests that the tax threshold can be completely referenced to this method, a 2000-5000 yuan interval, and then a point is decided by the reference to the level of economic development and the income of the people, in order to maximize regional equity.

Look at their accounts.

Mr. Lin, a low wage earners.

[enterprise employees, middle and low income persons, monthly income of 4000 yuan]

Less than 100 yuan a month, you can save two people's breakfast money.

The rise of the tax threshold is pretty good for me.

My monthly income of 4000 yuan, remove three dangerous one gold about 500 yuan, plus deducted personal tax, rent, arrived at about 3000 yuan.

A wife is a small business, almost every month. When the business is good, the monthly income is 2000 yuan, and the business is bad only 1000 yuan.

Daughter in junior high school, not talking about other, all kinds of cram school, reference books and so on the cost of expenditure is 2000 yuan, plus a family's monthly living expenses also have more than a thousand yuan, calculate the family income is not much money each month, compared to the 100 yuan provincial tax is also very exciting, at least can solve a month two people's breakfast money.

If the tax threshold can be raised to 5000 yuan, then my family will not have to pay a tax, which is not bad.

According to the current individual tax standard:

Mr. Lin has a monthly income of 4000 yuan, and 500 yuan for three risks and one gold. According to the current threshold, the personal tax he needs to pay is: (4000-500-2000) * 10%-25=125 yuan.

According to the draft standard:

If the tax threshold is raised to 3000 yuan, the monthly tax rate will be reduced to 5%, which is to pay (4000-500-3000) 5%=25 yuan per month.

According to the idea of "revision":

If according to the legends of yesterday's 5000 yuan levy, then Mr. Lin will not have to pay a monthly tax.

Mr. Wan, a high-income wage earner.

Foreign white-collar workers, middle and high income earners, earn 20 thousand yuan a month.

Entering the middle class is only a "face project", leaving two thousand or three thousand yuan a month.

The income tax threshold has been raised. My income is just stuck on the "red line", and I have to pay more each month.

In fact, according to the standards of the tax department, the annual income of more than 120 thousand yuan is high income, but the measure of income standard has fallen behind in the developed coastal areas. Do you have a look around? Is Shanghai 20 thousand yuan a high income?

Is it the middle class?

Housing loans are not affordable.

Take me living in Nanjing, my monthly income of twenty thousand yuan is not particularly high, my wife is a full-time wife at home with children, the family's monthly income is dependent on me, the children's milk powder is imported, every month to eat thousands of dollars, other living expenses have more than 1000 yuan, plus the child's early education class every month to spend 1500 yuan, and 8000 yuan per month of housing loans, to the elderly's alimony, I can save money every month is only about two thousand or three thousand yuan.

According to the current individual tax standard:

Mr. Wan has a monthly income of 20 thousand yuan, assuming that three risks and one gold are 2000 yuan. According to the current individual tax rate, the personal tax payable every month is (20000-2000-2000) * 20%-375=2825 yuan.

According to the draft standard:

According to the draft tax, it is (20000-2000-3000) x 25%=3750 (quick calculation of the unknown number), which is 925 yuan more than the current standard.

According to the idea of "revision":

If the tax threshold is raised to 5000 yuan, according to the existing draft, it will be less than 500 yuan for the tax (20000-2000-5000) 25%=3250, but it is still 425 yuan higher than the current one.

The NPC Standing Committee has revised the tax law

The draft amendment to the personal income tax law was submitted to the Standing Committee for consideration after 20 days, which triggered a heated debate among the members of the Standing Committee and the NPC deputies.

Is it more fair to impose a personal income tax on family?

Members of the committee, for example, say that for two families of three families, only one person in a family has to work for one month, and the monthly income is 3000 yuan, which needs to pay a personal tax. While three families in another family have jobs, 2000 yuan per person per month and no tax is paid, obviously this phenomenon is not reasonable enough for Jin Shuoren.

In response, the head of the Ministry of Finance and the State Administration of Taxation, on the 20 day, replied that when the reporter raised the question of whether the personal income tax could be collected by family units, China's personal income tax law had taken into account the family burden factors of taxpayers when determining the standard of wage deduction.

For example, the adjustment cost reduction standard is to calculate the average cost level of the employees based on 1.93 employees per employee.

According to Xu Xianming, the reason why we can not pay taxes in the family is that the main body of tax payment stipulated in our constitution is "citizen individual", and the family is not the main body of tax payment.

If the family is the object of tax payment, it is necessary to amend the constitution first.

In addition, taxation can not solve all the unfair income problems.

The unfair distribution of income among the classes depends mainly on legislation, by adjusting the exemption amount and improving the tax rate; the unfair distribution of income among the groups and the adjustment of social policies; and the unfairness of an individual depends mainly on the right remedy.

How to increase tax collection for high income groups?

Bai Jingfu member said with emotion, a scientist worked hard for many years to study, and finally got a scientific research achievement, rewarded one or two million at a time, and 45% took it out.

Singing a song 200 thousand, taking a TV play to 200 thousand or after tax, what is the problem? "We mention so many problems, it's a tax law that can't be solved at all."

Ren Maodong suggested that while studying the individual tax, we should increase the taxation of other income.

China's personal income tax is currently classified tax system, mainly for the remuneration of paid staff, rather than other income comprehensive tax.

The middle income earners with fixed wage income become the main body of tax payment. This is also one of the important reasons for the widening gap between income and wealth in China.

The problem is that the personal income tax actually collected is only a wage earners, and those who get paid are, after all, earning money by their own skills.

He believes that the main source of income of real high income earners in China is property income and other invisible income, because its income source is not fixed, instead, it becomes a "reasonable tax avoidance big household".

It is obvious that such a tax structure deviates from the principle and purpose of the basic tax collection of "the rich people pay more taxes, the workers pay less taxes, and the low income persons do not pay taxes".

This requires the government to seriously study and treat.