Fair Tax Burden Calls For Reform

Individual tax collection can not "see goose feather" ( market Observe).

　　 All income package tax included family burden considerations.

Improving the tax system is the focus of economic reform, and the reform of personal income tax, which is closely related to the vital interests of the people, is particularly concerned. A few days ago, Lou Jiwei, Minister of finance, said that we should speed up the reform of the real estate tax and the reform of personal income tax, and gradually establish a comprehensive personal income tax system.

The current personal tax is reduced to a "payroll tax".

Colbert, a British economist, once described the art of taxation as follows: the most plucking of goose feathers and the least of goose calls.

Insiders say that it is not advisable to "see the goose and pluck the hair". In fact, in order to alleviate the burden of low-income groups, China has raised the threshold of personal income tax several times. By September 1, 2011, the threshold of personal income tax had been raised to 3500 yuan / month. The nine level excess progressive tax rate of wages and salaries has been adjusted to seven levels, and the 15% and 40% two tax rates have been abolished, and the lowest one has been reduced from 5% to 3%.

However, the reform of individual tax still does not fully reflect the principle of fairness. It is understood that at present, there are three modes of individual income tax collection in the world: classified income tax, mixed income tax and comprehensive income, and China is one of the few countries that adopt the classification system. Experts point out that this mode is in line with the principle of simple taxation. However, the sub levy makes it possible for some high-income people to diversify their high income through tax decentralization, and ultimately form a phenomenon of high income tax burden and low income tax burden on the society.

"At present, China's tax burden is concentrated on middle income and middle and lower income groups. The tax burden of the rich class is too light for foreign countries." Jia Kang, director of the Fiscal Science Research Institute of the Ministry of finance, said that Statistics show that in all personal income tax, nearly 2/3 comes from low and middle income families. There is a widespread saying in the society that the personal income tax has now been reduced to a "wage income tax".

　　 Fair tax burden calls for reform

"Personal tax is the two distribution, which mainly plays a role in regulating polarization and killing the rich and helping the poor. The government should make profits, and don't expect what a tax can do for the whole tax revenue. Xu Hongcai, Minister of Information Department of China International Economic Exchange Center, told our reporter.

Over the years, the public voice for further deepening the tax reform has been increasing. We hope not only to continue to raise the threshold, but also to move forward from the classification to the comprehensive levy. The government is very concerned about this. Many years ago, it decided to reform the existing tax classification system into a comprehensive personal income tax system. In the decision passed in the third Plenary Session of the 18th CPC Central Committee, it was clearly stated that the "personal income tax system with a combination of classification and classification" should be established step by step.

The personal income tax system combined with classification will have many positive effects. Yang Weihua, director of the China taxation society and director of the tax and financial research center of Zhongshan University, pointed out that promoting the transformation of individual tax reform and the collection and management mode is conducive to further improving our personal income tax system so as to achieve a fair tax burden and create a fair competition environment for China's market economy so as to mobilize the enthusiasm of all labourers.

However, for various reasons, there has been no substantial progress in the tax reform target of comprehensive and taxonomy over the years. Nowadays, the pressure of the working class is increasing day by day, and the voice of reform is getting stronger and stronger. "At present, the gap between the rich and the poor in China is constantly widening. If this problem is not solved, it will eventually become a factor of social instability. The individual tax can indirectly play a role in narrowing the gap between the rich and the poor, and it will ease the present situation by adjusting the income gap. Income distribution Social contradictions caused by injustice promote social harmony and stability. Yang Weihua emphasized.

Differentiated mode is gradually realized.

Experts point out that this government regards reform as the biggest dividend, and believes that a comprehensive tax system reform with classification will soon come down.

As for the content of reform, Lin Shuanglin, Professor of the National Development Research Institute of Peking University, said: "the establishment of a comprehensive and classified personal income tax system is to combine wages, dividends, property income and other income together in one tax, which is similar to the comprehensive and classified combination mode in Japan. For the part of the comprehensive levy, all income should be consolidated and the unified tax rate should be established, while the taxable part will set the tax rate separately.

Zhang Bin, an expert in the Chinese Academy of Social Sciences, suggested that the reform of individual tax should be more focused on "people" and take into account the income and burdens. After setting up a comprehensive and classified tax system, we should gradually realize the collection and differential deduction mode based on the family unit, so as to fully take care of the actual situation of each family.

Yang Weihua said: "we should still choose to take individual as a unit instead of family as a breakthrough in reform. We should adopt a comprehensive levy mode for personal recurrent income or labor income, and pay a monthly tax per month. For other personal income, such as interest, dividends, bonus income, incidental income and other income, the classified levy mode is adopted. I think the proceeds of property transfer should also be classified and collected. At the same time, in the collection and management, the most fundamental point is to change. tax Source monitoring mode, strengthen cash management, reduce cash flow.