Personal tax reform program or completed the second half will be part of the implementation-ghost observer

A tax reform program has been completed or the second half will be part of the implementation of network photograph: original title: media said the tax reform program has been completed in the second half of the year or will open part of the reform in China in 2016 will be held on NPC and CPPCC, the personal income tax reform will be one of the hot issues of NPC and CPPCC. In China, the origin of personal income tax can be traced back to the 80s of last century. In 1980, the personal income tax law of the People’s Republic of China was implemented, and the tax exemption was rated at 800 yuan. Since then, the amount of tax exemption has undergone three adjustments, the most recent one in 2011, increased to 3500 yuan per month. From the view of tax categories, personal income tax is a tax reform since 1994 revenue growth is the most powerful one of the categories of taxes, has become the fourth largest tax revenue. According to the "Economic Observer" reported in December 2014, in 90s to the present, the personal income tax revenue over growth from 7 billion 267 million yuan in 1994 rose to 582 billion 24 million yuan in 2012, an average annual increase of 27.57%, exceed 14.31% of GDP annual growth rate. In addition, the tax reform has been a hot topic of fiscal and taxation system reform because of the wide range of participation and the change of the whole tax structure. In 2015, NPC deputies and CPPCC deputies issued proposals on personal tax policies. For example, the National People’s Congress, Dongfeng Automobile Limited by Share Ltd deputy general manager Guo Zhenfu proposed to further revise and improve the "personal income tax law, tax increase, improve the individual income tax threshold. But in March 6, 2015, finance minister Lou Jiwei pointed out at the three session of the twelve National People’s Congress press conference to answer questions, simply raise the threshold is not fair. Lou Jiwei said, fundamentally speaking, should change the tax system. From the international point of view, individual income tax can be divided into three types: comprehensive tax system, classified tax system, and comprehensive and classified tax system according to the mode of collection. The current personal income tax is classified or partial on model, the income of the taxpayer ", were levied each payment collection way". This tax system will ignore the family financial burden, but also caused a single source of income tax, income wage earners more diversified sources of high income tax less problems. At present, most countries have adopted comprehensive or integrated with the classification of a combination of tax system, it can eliminate the influence of different sources of income and the amount of tax. This tax model is also the direction of China’s tax reform. In many public occasions, Lou Jiwei pointed out that the direction of tax reform is from the current classification tax system to the combination of comprehensive and classified tax system. In the implementation of a comprehensive tax on the part of the project at the same time, taxpayers will burden on the family, such as the support of the population, mortgage loans are included in the deductible factors, in order to reflect the fairness of tax. According to "China Times" reported on January 30, 2016, the tax reform program has been completed, is expected to report to the first half of 2016 the fastest, the second half will choose the part of the program of Yi

个税改革方案或已完成 下半年将部分实施 图片来源:网络   原标题:媒体称个税改革方案已经完成 下半年或将开启部分改革   2016年全国两会即将召开,事关居民个人收入的个税改革将是两会的热点议题之一。   在中国,个人所得税的渊源可以上溯到上世纪80年代。1980年,《中华人民共和国个人所得税法》实施,个税免征额定为800元。此后个税免征额经历了三次调整,最近的一次是2011年,提高到每月3500元。   从税收种类上来看,个人所得税也是1994年税制改革以来收入增长最为强劲的税种之一,目前已成为国内税收中的第四大税种。据《经济观察报》2014年12月的报道,上世纪90年代到现在,个人所得税收入超常增长,由1994年的72.67亿元增长到了2012年的5820.24亿元,年均增长27.57%,大大超过了同期14.31%的国内生产总值年增长率。   此外,由于牵扯范围广,加之关系到整个税制结构的改变,个税改革也一直是财税体制改革的热点话题。   2015年两会就有多位全国人大代表针对个税证策发表建议。比如全国人大代表、东风汽车股份有限公司副总经理郭振甫建议进一步修改完善《个人所得税法》,增加退税申报,提高个人所得税起征点。   不过2015年3月6日,财政部部长楼继伟在十二届全国人大三次会议记者会上回答提问时指出,简单提高起征点并不公平。楼继伟称,从最根本上来说,应该是改税制。   从国际上看,个人所得税按照征收方式可分为综合税制、分类税制、综合与分类相结合的税制三种类型。当前我国现行的个人所得税是实行分类或分项课征模式,即对纳税人的各项收入进行“分别征收、各个清缴”的征管方式。这样的个税征收制度会忽略家庭负担的轻重,同时也造成了收入来源单一的工薪阶层缴税较多、收入来源多元化的高收入阶层缴税较少的问题。   目前,大多数国家都采用综合或综合与分类相结合的税制模式,这样可以消除收入来源不同和多寡对税负的影响。这样的税制模式也正是我国个税改革的方向。   楼继伟曾在多个公开场合表示,个税改革的方向是由目前的分类税制转向综合和分类相结合的税制。在对部分所得项目实行综合计税的同时,会将纳税人家庭负担,如赡养人口、按揭贷款等情况计入抵扣因素,以体现税收公平。   据《华夏时报》2016年1月30日报道,个税改革方案已经完成,预计最快2016年上半年上报,下半年会选择部分方案实施。   实际上,早在2014年,个人所得税改革方案的基本思路已经敲定,长期来看将分四步走,包括合并部分税目、完善税前扣除、适时引入家庭支出申报制度、优化税率结构等。   目前我国个人所得税分11类,分别是工资、薪金所得;个体工商户的生产、经营所得;对企事业单位的承包经营、承租经营所得;劳务报酬所得;稿酬所得;特许权使用费所得;利息、股息、红利所得;财产租赁所得;财产转让所得;偶然所得;经国务院财政部门确定征税的其他所得。   具体来说,合并部分税目就是先将目前这11个小类分为大类,比如将工薪所得、劳务报酬、稿酬等经常性、连续性劳动所得等,合并为“综合所得”,其他财产性所得以及临时性、偶然性所得作为“分类所得”。   第二步完善税前扣除则是在合理确定综合所得基本减除费用标准的基础上,适时增加赡养老人支出、子女教育支出、住房按揭贷款利息支出等专项扣除项目。目前,税前抵扣正在加紧研究中。   第三步是适时引入家庭支出申报制度,是指以家庭为纳税单位,夫妻双方可以联合申报赡养老人、子女教育、住房按揭贷款利息等相关支出,并对此进行抵扣。   最后一步优化税率结构,是指以现行个人所得税法规定的税率结构为基础,适度调整边际税率,合理确定综合所得适用税率。   上海交通大学安泰经济与管理学院教授陈宪2016年2月19日接受《文汇报》采访时指出,个税改革的最终目标是以家庭为纳税单位,按照劳务性收入、财产性收入和偶然所得进行分类征税,在确定合理的免征额后,对家庭赡养老人、子女教育、按揭贷款利息等支出进行税前抵扣。   其中的挑战之处在于,个税改革的相应措施均需要完善的制度来支持,比如,综合与分类相结合的征税制度需要完善的个人信息平台,与其相关的制度建设也无法一蹴而就。   《华夏时报》的消息称,财政部税政司所得税处早在2015年就已经开始着手个人收入和财产信息系统的建设工作,但推进的进度并不乐观。 责任编辑:李天奕相关的主题文章: