Individual Tax Reform Landing Also Needs Several Strangles.

Although the individual tax reform plan has not yet been announced, it will become the focus of reform to classify and perfect the two categories of taxable income.

Sun Gang, a researcher at the Chinese Academy of fiscal Sciences, said

The classification is to merge the existing 11 categories of income into a consolidated income, and to collect wages and salaries, labor remuneration and other regular labor income as a comprehensive income. The dividend income from interest, capital gains from property lease and other capital gains are still classified as income.

"The appropriate income classification can reflect the real taxpayer's ability to pay taxes, simplify the tax rate and balance the tax burden, and improve the pre tax special deduction, so that the cost of life, education and medical care of taxpayers can be considered comprehensively when the individual tax is collected."

Zhu Qing, a professor at the school of Finance and finance at Renmin University of China, said that after the reform, the taxpayers with the same income were able to pay less taxes than those without children. This is also a common practice in the world.

Li Wanfu said that the study on the comprehensive tax assessment of individual tax will include deduction of interest on the first set of residential mortgage loans to meet basic life and deduction of child raising costs.

The deduction of reeducation cost.

"A portion of education, housing, pension and other expenses will be included in the deduction, which means that most groups can benefit from loans, home and children.

Recently, there is a public opinion that "annual income of more than 120 thousand yuan is defined as a high income group, to raise taxes", triggering a new round of social concern for tax reform.

What is the direction of the tax reform and how to make the reform more equitable? What groups will benefit from the tax reform? What are the difficulties facing the reform of the tax reform? In this regard, the reporter interviewed the relevant experts.

Recently, the State Council issued the "implementation of opinions on stimulating the vitality of key groups and promoting the income increase of urban and rural residents", and proposed that we should further play the role of tax adjustment in income distribution, and appropriately increase the tax adjustment intensity for high income earners.

Some public opinion thinks that the annual income of more than 120 thousand yuan is a high-income group. It will be a group of people who focus on the tax reform. This means that the annual income of more than 120 thousand yuan will increase the personal tax.

In this regard, Li Wanfu, director of the Taxation Research Institute of the State Administration of Taxation, pointed out that this is misreading and rumors.

The concept of "annual income of 120 thousand yuan", which has been fry up, is actually derived from the self declaration system of 10 year tax payers in China, that is, taxpayers who earn more than 120 thousand yuan annually.

System.

"120 thousand yuan is only the income limit declared by itself in 2006, and it is not a standard for dividing high and low income."

"Personal tax is regarded by many as a sign of fairness in tax burden.

This hot spot of public opinion highlights social expectations for tax reform.

Liu Shangxi, President of the Chinese Academy of fiscal Sciences, said that the direction of China's individual tax reform has been clear, that is to set up a comprehensive and classified tax system, and to rationally adjust the distribution of social income through the design of tax system.

Industry experts say that the general principle of individual tax reform is "increasing low, expanding and upgrading", that is, increasing the income of low-income people, expanding the proportion of middle income earners, reducing the tax burden of the middle and lower income earners, and increasing the tax revenue for high-income earners.

The most important way to lower the tax burden is not to raise the tax threshold, but to increase the deduction.

Taxation is an important channel to regulate the two distribution.

Jiang Lin, a professor of Finance and taxation at Zhongshan University, said that at present, more than 60% of China's personal income tax is paid by the salaried class, and the individual tax is reduced to a "payroll tax".

There are grass-roots tax workers to introduce, the current personal tax has become the "payroll tax" reason, is the rental, property pfer and other capital income income is difficult to accurately calculate.

Grass-roots units can only adopt the simple way of "enterprise payment withholding tax + tax department verification", which mainly levying personal tax on wages and salaries.

Zhang Bin, a researcher at the Financial Strategy Research Institute of the Chinese Academy of Social Sciences, said that at present, social information such as taxpayers' income, family and expenditure is scattered in banks, public security, real estate, civil affairs and other departments. It is difficult to break the information island between departments without corresponding legal support.

In addition, there is still a lot of cash pactions and so on, so it is difficult to accurately identify personal income and declaration.

In addition, after the birth of the tax reform, a large number of child raising, first suite interest and other expenses that can be deducted before tax need to be verified. The information of residents' housing rental and pfer needs to be fully mastered, which puts forward higher requirements for the data analysis and investigation ability of the tax department.

At present, the tax reform plan has been submitted to the State Council.

In accordance with the legislative plan of the National People's Congress and the requirements of the State Council, the draft of the personal income tax law, which is combined with classification, will be submitted to the National People's Congress for consideration this year.