Individual Income Tax Adjustment Should Also Be Strengthened.

The draft amendments will be submitted to the second instance.

The twentieth session of the Standing Committee of the eleven National People's Congress, which was closed on the 22 day, did not vote on the draft amendment to the personal income tax law submitted by the State Council. The draft will be released to the whole society for comment. It will be submitted to the Standing Committee for two deliberations after further modification and improvement.

When the Draft Tax amendment bill was first submitted to the Standing Committee of the National People's Congress for deliberation, the members who participated in the deliberations discussed whether it was reasonable to raise the tax exemption amount to 3000 yuan, whether the "family by family" is more fair, whether the secondary adjustment should aggravate the burden of the middle income group, and how to increase the tax collection and management of the high income group.

Some members believe that although the revised tax law has made some breakthroughs, it is relatively light in intensity.

Dispute of 3000 yuan exemption amount

Yan told new members that since 2006, the exemption of personal tax has been adjusted three times in five years, and the frequency of adjustment is relatively high.

In order to avoid the tax exemption and adjustment after two or three years, the exemption amount can be further adjusted on the basis of 3000 yuan.

Jin Shuoren also said that the adjustment of the exemption amount of personal income tax law was too low, frequent adjustment, not serious enough, and lack of foresight.

At present, the collection of personal income tax is that the high income class is far beyond the threshold, and a large number of middle and low income groups are the main force of personal income tax in the vicinity of this threshold. Personal tax collection does not really achieve the purpose of regulating personal income gap.

It is suggested that the reference point for the exemption of personal income tax be set at 4000 yuan, and municipalities and autonomous regions can fluctuate up to 1000 yuan according to the actual financial situation of their respective jurisdictions.

Xie Kechang suggested that the standard of deduction of wages and salaries (i.e. the amount of exemption from personal taxes) should be changed to the national average wage of the whole year.

We should take into account the average income and inflation of workers to determine the exemption of personal tax. Therefore, even if there is inflation, the exemption of personal tax will gradually increase with the increase of the average wage of the society, so as not to add too much burden to the ordinary wage earners.

In addition, such amendments will also help to reduce the number of amendments to the tax bill.

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Is it reasonable to collect by family?

Members of the committee, for example, have two families of three families. One family has only one person to work, 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, it is obvious that this phenomenon is not reasonable enough. Jin Shuoren

It is a general trend to carry out comprehensive tax deduction with family as a unit, and it should be early and not too late.

In response, the head of the Ministry of Finance and the State Administration of Taxation, 20, said in response to a reporter's question, China's personal income tax law has taken into account the burden factors of taxpayers' families 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.

We need to increase the intensity of income inequality.

For the excessive progressive tax rate of wage earners, many experts suggested a reduction from 9 to 5.

The excessive and overdensity of the income tax will increase the marginal adjustment of the increase of personal income, which is not conducive to encouraging the workers to increase their income.

Fang Xin members said that in the first instance, the results of adjusting the secondary level of tax rates were the largest. Those who had incomes above 9000 yuan were lower than 20 thousand, raising their tax rates from 20% to 25%, which was not conducive to the stable income of middle income groups.

Ren Maodong suggested that if the exemption of personal income tax was raised to 3000 yuan, it was suggested that the 10% part of the income tax rate applicable to 20%, 1500 to 4500 yuan in the draft of the first instance should be appropriately reduced to 10% and 5%, respectively, and that the 5% which does not exceed 1500 Yuan should be pferred to the "5%" of the tax rate of 9000 to 9000 yuan.

Such a way of thinking reflects the low tax burden on the middle and low wage earners and the goal of cultivating the middle-income class.

At the same time, if the marginal tax rate is 45% basically unchanged or the marginal tax rate is raised appropriately, the interval tax rate of the high income section should be raised appropriately, and the tax rate will increase by 5% over the interval of over 35000 yuan, so that the government will not receive less tax due to the reduction in the tax rate of the low and middle income tax.

In this way, there are tax exemption at the low end, tax reduction at the low and middle levels, and a slight increase in the high-end tax burden. Even if there is little change in the current threshold, there will be substantial benefits from the middle and low income earners, and the income gap will naturally shrink.

In addition, Yang Zhengwu proposed to strengthen