Tax reform program to be released next year industry: increase the special deduction is the direction
guanchazhewangcaijing· 2016-11-22 22:39:16
original title: a tax reform program is expected to be released next year to increase the industry: special deduction is the direction of the
central broadcasting network Beijing on November 22nd news (reporter Liu Yichen Zhang Minghao) according to voice of China "peak Evening News" reported recently, the media reported that the tax reform is speeding up the advance program is expected to be released in the first half of next year. Re education spending will become the first choice, the first home loan interest rates are expected to be included in pre tax deduction. In fact, this is not the media stir the tax reform in special deductions. In an interview with reporters, who confirmed by special deduction is the direction of reform, but what can be determined in the comments, now too early to say.
personal income tax, from the name of the point of view is closely related to each person. No wonder so start the tax reform has been the focus of public opinion countless. Among them, which costs will be included in the special deduction repeatedly big suction eye. In fact, in this year's two sessions during the news conference, the former Minister of finance Lou Jiwei has said that the reform will not simply raise the so-called tax threshold. He pointed out that a person's salary of five thousand dollars can live well, even if the children, even there is a need to support the elderly, it is very short of money, so the unified standard deduction itself is not fair, the wage income under continuously improve the standard deduction is not a direction.
then what is the direction? Professional, is to classify and combine the reform, will be part of the income into a comprehensive, while the establishment of a basic deduction plus special deduction mechanism, appropriate to increase the special deduction. Popular explanation is that some of the income will be added together by tax deduction, and some of the costs, it will be deducted from the base of the calculation of taxes, thereby reducing the tax burden of low-income persons.
, President of the Chinese Academy of financial Sciences researcher Sun Gang said that the classification is divided into many categories of income, each class has a tax rate table, there are different deductions. The advantage is that the calculation is simple, not related to each other. The downside is that some people is a salary, and some people a lot of items, the more income, the more the number of deductions, so that the horizontal is not fair. That foreign countries are now taking a lot of comprehensive, all income together, the use of a tax rate table, so more fair, we are now in the direction of reform is to develop.
in fact, tax reform has been pushed in some fields: for example, in the current 3500 yuan threshold and full deduction on the basis of this year, China has 31 pilot city commercial health insurance deduction policy, the next step will be to carry out the business tax deferred pension insurance pilot. For example, in September 22nd, the Ministry of Finance and the State Administration of Taxation jointly issued the "notice" on the improvement of equity incentive and technology shares on the income tax policy, the two step of scientific and technological achievements of equity incentive tax into a tax step, the tax ratio decreased from about 40% to 20%. Tax system is also proposed in the future will be the corresponding establishment of natural person tax management system.
Renmin University of China professor Zhu Qing said, such as the classification of income tax such as wages, mainly withholding taxes; if the implementation of a comprehensive classification of a combination, is also his annual income plus the total tax, this is called withholding and personal declaration combination. In this way, the collection and management has changed, the tax authorities need to have a technical support. The technical support is it to know how much income per person, a natural person, he may have the income in Beijing, in Shanghai also have income, even foreign income, so the technical support is very necessary.
train of thought, the trigger is a long time span of speculation. What will be the cost of the future pre tax deduction of personal income tax? From the first mortgage to two child education to pension spending, from all walks of life every time all kinds of conjecture, attracted attention. But people close to the policy-making departments said that the legal principle of Taxation, the tax reform program has not yet been submitted to Congress for consideration, and then guess how comments are too early to say, but by increasing the net fair tax system is the direction of.
stakeholders have indicated that, in the hope of the existing policy based on the increase in some deductions. At present, the deduction of the social reverse is also great. The basic idea is to deduct more reasonable, to benefit thousands of households, to achieve a reduction in the burden of low-income people a way.
however, Liu Shangxi Dean Chinese Financial Science Institute also said that tax reform is very important to realize the personal income tax regulation is not false, but should not be too much too wide effect in the hope of just a tax reform. In fact, after a continuous adjustment of personal income tax threshold, the tax payers in China has long been less of the 10% of the working population. He pointed out, can't let personal income tax take over the function, the problem of education, housing problems can be solved through the income tax? Tax itself accounted for 6% of the national tax, accounting for 900 million of the 10% of the labor force, which should be resolved through the public service.