A Draft Tax Law May Be Reexamined This Month.

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Experts have put forward different views on whether the amount of exemption should be raised, whether or not to reduce the proportion of personal tax to tax revenue, how to better play the role of individual tax adjustment and income distribution, and how to better promote the overall reform of personal tax.

The standard 3000 yuan is enough to cover the rising of basic living.

Since the amendment of the personal income tax law (Draft) was formally solicited from the public in April 25th, it has been upregulated.

Jia Kang, director of the Fiscal Science Research Institute of the Ministry of finance, said that the monthly exemption from 2000 yuan to 3000 yuan has been enough to cover the rise in basic living expenses caused by price increases in recent two years.

He further took Beijing for example. At the same time, considering the cost deduction standard and the "three risks and one gold", the actual deduction is the minimum amount of 3856 yuan, that is to say, individuals who earn less than 3856 yuan per month do not have to pay personal income tax.

For people earning more than 12603 yuan a month, the exemption amount is as high as 5798 yuan.

He further reminded of these years.

"Some people think the 3000 yuan is too low, and this place needs to make some international comparisons.

The basic deductible of the US tax this year has been raised to $7550, divided by December to RMB equivalent to less than 4100 yuan monthly salary.

The basic deduction of the US tax is even lower than that of his poverty line, so the American payroll is basically a taxpayer.

Yanjing Huaqiao University President Wahson (micro-blog column) said that the basic deduction of personal tax is not a solution to the problem of everyone living a good life. It reflects the minimum cost of living and does not pay taxes.

Liu Zuo, director of the Taxation Research Institute of the State Administration of Taxation, proposed that the amount of exemption should be dynamically adjusted according to wages, prices and so on. In order to improve efficiency, the NPC should be invited to place the authority under the State Council.

In addition to establishing a dynamic mechanism, Wahson also believes that deductions should include special deductions, such as the maintenance of population, loans, housing and other burdens.

The cost of living should be linked. We should draw several regions in a rough way and take different exemptions.

However, Wahson holds a different view. He believes that the differential exemption of personal income tax in a unified country is neither consistent with the direction of the unified market, but also has great problems in operation.

A consensus monthly income of more than 10000 yuan should not be reduced.

Another focus of the debate is whether to reduce taxes and how to reduce taxes.

Liu Zuo believes that the new plan has some positive significance, especially for middle-income and low-income families, which can lighten some burdens, and the tax burden for individual businesses is lighter than in the past.

But he believes that although everyone basically agrees that tax cuts should be made for middle and low income earners, it is worth discussing whether those who are called middle income or those who are higher than those of middle income should not reduce taxes.

According to the new scheme, the monthly salary of 22000 yuan can also be reduced by 3 yuan, but this group has already been separated from the category of middle and low income persons.

Liu Zuo believes that the monthly income of around 10000 yuan in China is middle-income, such as university teachers, government departments and bureau level cadres, as well as general managers of enterprises.

At present, the annual income stipulated by the tax authorities is 120 thousand of personal income tax. The average monthly income is 10000 yuan.

No tax cuts should be made above this income.

"If the scope of tax reduction is too high, some people will ask whether the level of social security should be adjusted, and whether the housing provident fund level should be adjusted.

We must not consider other related factors. "

Li Daokui also agreed to reduce taxes, but he stressed that the reform of personal income tax should have a general view.

He said that the goal of personal income tax reform is not to increase taxes, but to promote social harmony.

He suggested that there should be four principles for the reform of personal income tax.

First, we should first provide the welfare system visible to the ordinary people, for example, the social assistance system.

These things do not cost much, but they need mechanisms.

Secondly, personal income tax should be wide tax base, and all income should be bundled together to pay taxes.

The third principle is low tax rate.

Only through a low tax rate plus a wide tax base can we really adjust the income gap. The tax rate is very high. The competent people will pfer the enterprises to low tax countries, which is a blow to China's high-end service industry.

Finally, consider the burden, that is, consider the family burden and consider the support of the population.

Wahson also suggested that the proportion of personal income tax in the overall tax should be expanded in the future. In general, it should increase personal income tax and reduce the tax burden of other taxes.

Wahson said that the current tax structure is not reasonable. Over 90% of them are commodity tax, turnover tax and customs duties, and personal income tax accounts for only a little more than 6%. According to this plan, the income tax will be reduced to less than 5%.

Considering that China's fiscal revenue includes taxes and fees, it is estimated that the proportion of personal income tax in the overall macro tax burden is 2% to 3%, while the world generally is 30% to 40%.

So in the future, we should greatly increase the proportion of personal tax, which is exactly the direction of social progress.

The reform of speech should further adjust the income gap.

When it comes to how to learn from this tax reform and promote the next reform, all experts agree that the income distribution should be further optimized.

Jia Kang said that the current plan is still in the stage of soliciting opinions, and there is still room for researchers to propose constructive improvements.

This plan clearly and clearly reflects the guidance of the middle income class.

But we suggest that we should appropriately strengthen the role of personal income tax to adjust the income gap.

This may help our country to form an olive shaped structure and promote the long-term stability of our society.

Liu Zuo said that the number of taxpayers of personal income tax should be increased, but in accordance with this reform plan, the proportion of taxpayers is actually lower than it is now, which is not conducive to the fairness of distribution.

Refer to the situation in the United States.

The United States has a progressive tax rate on personal income tax. It says that at the federal level, 140 million people report each year, and only 43% of them are duty-free or tax rebate.

50% of the tax people paid 97% of the tax, and the rest of the low-income group paid less than 3% of the tax.

From this structure, we can see clearly that the personal income tax has a moderating effect on personal income.

Wahson is more intense.

He believes that through this adjustment, the main beneficiaries are the middle income class, and the income gap is expanded in any case.

He suggested that for the reform of personal income tax, we should first consider more about low-income people.

Although there is no need to pay taxes for low-income people, it is necessary to see that their biggest burden is social security payments. "Is it possible for the state to consider sharing the social security contributions of a part of the low wage earners?"

However, Liu Zuo also stressed that although the allocation of tax problems needs to be matched by personal income tax through taxation, it will depend on many other measures to solve the problem.

The issue of income relates to a wide range of fields, for example, some workers want to improve their quality, or directly increase their wages, rather than reduce their personal income tax; for farmers, they have no personal income tax problem now, but also hope to raise the prices of agricultural and sideline products. For retired elderly people, they may wish to increase their pensions and take care of medical expenses reimbursement.

Calls for overall tax reform to speed up

Starting from the discussion on the tax reform, the experts further explored how to reform the overall tax system in China, and called for the overall tax reform to speed up.

Wahson said that the mechanism of personal tax exemption is related to personal income, income has changed, price level has changed, and the exemption amount will be reformed.

The whole world is doing this. It is a routine work of the tax and finance department. No country has wasted so much social resources and administrative resources like China to discuss this big problem.

Some people say that the biggest advantage of this personal tax reform is tax reduction, but tax reduction is a way of reducing taxes.

At present, the most important reduction in China is non tax revenue, or the reduction of commodity tax and value-added tax.

"Big head does not reduce, only reduce sesame seed what effect?"

Wahson believes that China's current overall tax system has three major problems.

First, the overall macro tax burden growth rate is too fast; second, the extra tax revenue, especially the land revenue, has affected China's legal system; third, the tax structure should be adjusted, substantially reducing the proportion of commodity tax, and raising the proportion of personal income tax and property tax.

Li Daokui appealed that although this round of reform may not be able to make large-scale adjustment, but can we choose one or two places to do a pilot project and carry out a bigger reform?

Take a look at whether the local service industry has developed after the reform, and whether the overall tax revenue has been raised.

The general direction of individual tax reform is to promote social harmony and try to establish a batch of modern welfare system. Therefore, we should discuss it on the basis of trial.

"Do not say this is no good, that objection.

The basic experience of China's reform is to cross the river by feeling the stones. "

Liu Zuo also said: "the direction of personal income tax reform has been determined, that is, comprehensive levy and classified collection.

The next step should be accelerated.

He said that during the discussion of this tax amendment, many people raised questions, but whether they adjusted the deduction or adjusted the tax rate, these problems still belonged to a small level.

The real big problem is to change the tax collection mode, implement comprehensive levy, and classify the levy as a supplement.