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At the press conference on “Financial Work and Fiscal and Tax Reform†held in Beijing that day, Lou Jiwei accepted a sharp question of “full of gunpowderâ€, including of course the “tax threshold†that has been mentioned for three consecutive years. "And how is the progress of the tax reform program?"
The same as the answer in the previous two years, Lou Jiwei reiterated that simply raising the tax threshold is not the direction of reform. What is different is that he made a clear statement this time: the tax reform plan combining comprehensive and classification has been submitted to the State Council. This year, the tax plan will be submitted to the National People's Congress for deliberation.
As early as 1995, China proposed to establish a tax system combining synthesis and classification. After 20 years, this goal is expected to usher in a major breakthrough this year.
The reporter interviewed many parties and learned that the tax reform with the goal of combining synthesis with classification will appropriately merge the labor income of the current 11 classifications into comprehensive income, and gradually establish a pre-tax deduction system for “basic deduction + special deductionâ€. Including children's education, vocational education, and the first set of residential mortgage loan interest, etc., are gradually included in the special deductions. Introduce a family expenditure reporting system in a timely manner to optimize the tax rate structure.
At the same time, in order to cope with the promotion of individual tax reform, the taxpayer identification number, personal income and property information system will also be accelerated.
Raising the threshold is unfair
China's current tax system is a classified income tax system, which is divided into 11 categories, namely, wages and salary income; income from production and operation of individual industrial and commercial households; income from contracted operation and lease operation of enterprises and institutions; income from labor compensation; income from remuneration Income from royalties; interest, dividends, dividends; income from property leases; income from property transfers; accidental income; other income determined by the financial department of the State Council.
The ordinary people are most familiar with the income tax on wages and salaries. This kind of tax revenue accounts for about 70% of all tax revenue. The wage and salary tax threshold (that is, the fee deduction standard for wages and salaries) has been raised from 8,000 yuan to 1,600 yuan in 2006, and then raised to 2,000 yuan in 2008 and 3,500 yuan in 2011.
Since then, the tax threshold has been increasing. At this year's National Conference, some CPPCC members proposed to raise the tax threshold to 5,000 yuan. However, in the eyes of Lou Jiwei, it is unfair to simply raise the tax threshold, and it is not the direction of tax reform.
In the above-mentioned "Financial Work and Fiscal and Tax Reform" press conference, faced with the question of why the tax threshold has not changed for several consecutive years, Lou Jiwei said that it is unfair to simply raise the tax threshold.
For example, he said that a person’s salary of 5,000 yuan can lead to a good day. If you have to raise a child, or even have an old person who needs support, it is very difficult. Therefore, it is unfair to unify the standard. Continuous improvement of the deduction standard is not a direction.
Zhang Jianjing, a personal tax advisory partner of PricewaterhouseCoopers China, told the “First Financial Daily†reporter that the development of different cities in China is different. The income status of each person is different. Simply raising the salary and salary tax threshold is just “one size fits all†and it is difficult. Be fair.
Merging some tax items
How does the current direction of tax reform reflect fairness?
Since the classified income tax system is difficult to regulate income distribution and achieve tax equity, there are very few countries adopting a classified tax system in the world, and currently only China, Africa, and some developing countries in West Asia adopt it. Most countries use a comprehensive or integrated tax system combined with classification.
The so-called comprehensive tax system refers to the taxation model of the taxpayer, regardless of its source, which is regarded as a whole income. After the calculation, the unified relief and deduction rules are applied, and the taxation model of the taxable amount is calculated according to the applicable tax rate. This tax system is more representative of fairness.
Lou Jiwei once pointed out that the main direction of the tax system combining the comprehensive and the classification should be gradually established: the merger of some tax items as comprehensive income, the timely addition of special deduction items, and the reasonable application of the comprehensive income tax rate.
Zhang Xuesheng, a researcher at the China Academy of Fiscal Science, told the reporter of China Business News that according to China's national conditions, the first step will be to achieve a small integration, that is, to properly merge the current 11 classifications, and to identify recurrent labor income as comprehensive. In the income, the capital income is still classified as a classification, and due consideration is given to the problem of the balance of taxation between the comprehensive income and the classification.
The so-called recurrent labor income mainly includes taxation income from wages and salaries, income from labor remuneration, and income from remuneration. Capital income mainly includes interest, dividends, dividend income, income from property leases, income from property transfers and other tax items.
A financial and taxation expert who asked not to be named told this reporter that the key to the merger of some of the tax items is whether these tax items can be consolidated at the technical level, and whether they can be effectively supervised after the merger.
Zhang Jianjing told reporters that the highest voice at present is to combine wages and salaries and labor compensation income tax purposes. Under the previous classification of income tax system, the income of one yuan may face two different tax rates, which is very unfair. After adopting the comprehensive tax system, if all the income is put together and the comprehensive deduction standard and special deduction are adopted, the tax burden and income will be fair.
“Basic deduction + special deductionâ€
Zhang Xuecai told this reporter that it is a tax reform direction to gradually establish a pre-tax deduction system for “basic deduction + special deduction†by drawing on international experience. On the basis of the basic deduction of the existing wages, the special deductions for education and medical care can be appropriately increased.
He said that the current deduction standard for wages of 3,500 yuan in China is about 70% of the average wage of urban workers in the country in 2014. This ratio is much higher than the level of the country that implements the comprehensive tax system in the world. It is not appropriate to simply raise the basics in the reform. After deducting the standard, it should be considered in conjunction with the special deduction project to reserve space for the special deduction project. Special deductions and standards should take into account the individualized expenditure factors of individuals and their families, and better reflect the principle of tax equity.
At the above-mentioned press conference, Lou Jiwei also proposed the future tax deduction.
He said that the comprehensive income tax reform is complicated because it is ultimately necessary to combine the personal income, that is, the 11 classifications, and then do a deduction that is not simple under the salary, but rather to do some classification. Special deduction.
"For example, personal career development, deduction of re-education, such as the basic life of this set of residential mortgage loan interest to be deducted, such as raising a child, at what stage, is compulsory education stage, high school, or university At the stage, we must give a deduction. Of course, we are now letting go of the 'two children', the standards of big cities and small cities, the real cost is not the same, and the tax law can not say that the big cities are more, small cities There are always fewer standards, and there is always a uniform standard. There are also elderly people who are more complex and need a sound personal income and property information system, and need to amend the relevant laws accordingly." Lou Jiwei said.
Zhang Xuecai said that this is definitely the future direction of reform, but it is hard to say whether it will be introduced in the short term. For example, medical and educational special deductions, Zhang Xuesheng believes that the state will introduce a unified deduction standard instead of “reporting salesâ€.
Zhang Jianjing told this reporter that the issuance of mortgage interest deductible tax within one or two years is more challenging, because it requires the cooperation of banks and other parties, and the system design must pay equal attention to fairness. For example, the US interest tax credit for housing loans is limited to two homes, and the maximum amount of mortgages is no more than $1 million. This is to prevent the richer people from taxing more.
Another example is this year's hot topic "Two Children." Zhang Zhaoan, deputy director of the National People's Congress and the Institute of Economics of the Shanghai Academy of Social Sciences, proposed on March 7 that he would implement a tax incentive for the "two-child" family.
"Of course, the necessary adjustment and improvement of China's personal income tax system cannot be completed in a short period of time." Zhang Zhaoan said that in this transitional period, in order to cooperate with the implementation of the "two-child" policy, it should be in a tax system. Some aspects have been made, that is, when calculating taxable income, some items that are deducted from birth expenses are added, and some tax preferential policies are implemented.
Lou Jiwei said at the above-mentioned press conference that the tax reform is complicated at the implementation level. "First of all, the tax administration is more complicated, and then executed, and then implemented step by step according to the conditions, first make some relatively simple parts, and then gradually perfect it with the establishment of information systems, collection and management conditions and everyone's habits." Wei said.
[Two sessions] In addition to mortgage interest, what else can be deducted from the tax: tuition and pension
Abstract On March 7, the Minister of Finance Lou Jiwei became the focus of the two sessions, and at the same time triggered a renewed concern of the society on the reform of personal income tax (hereinafter referred to as "tax"). The fiscal work and fiscal reforms held in Beijing on the same day...
On March 7, the Minister of Finance Lou Jiwei became the focus of the two sessions, and at the same time triggered a renewed concern of the society on the reform of personal income tax (hereinafter referred to as "tax").