This matter is closely related to you. The starting point of personal income tax in 2018 has been raised to 5000 yuan. Four seas. Com: as for personal income tax, it has always been a big concern of every public, and has always been high on the topic list. It has become a social hot issue in recent years, especially the starting point of personal income tax, which is a hot topic of the two sessions this year. In the 19th 'two sessions' of 2018, the starting point of individual income tax was adjusted. This is also the second increase in 12 years since China adjusted the amount of individual income tax exemption from 800 yuan to 1600 yuan in January 2006: 2000 yuan in 2008, 3500 yuan in 2011, and the third increase is expected in 2018.
At present, the national personal income tax threshold is 3500 yuan, which has not been adjusted for many years. Because of the rapid price rise, the threshold 3500 appears to be low. At the same time, the highest personal income tax rate is 45%, and the corporate income tax rate is 25%.
Single tax family hard to bear?
At present, China's individual income tax collection adopts the basic deduction method based on individuals. Although the determination of the exemption takes into account the basic expenses such as personal food and clothing, the basic pension, medical care, unemployment insurance and housing fund paid by individuals can also be deducted before tax, but the basic living expenses such as education, housing and medical care of the family are not included in it, which to a certain extent intensifies The gap between the rich and the poor has been further widened as a result of the inequity.
And a one size fits all single tax system is really unfair to taxpayers who have a heavy burden on their families.
In addition to the reform of tax base and tax rate, the reform of individual income tax should make a scientific institutional arrangement from a fair perspective. From the classified tax system to the comprehensive and classified tax system, the family burden of taxpayers, such as supporting the population, mortgage loans and other circumstances are included in the deductible factors. The direction of personal tax reform reflects the people-oriented concept and tax fairness.
Whose tax is the wage tax?
Personal income tax is also known as "wage tax" among the people. According to statistics, nearly 70% of the individual income tax in China is deducted by the working class through the enterprise. This is also the drawback of only adopting classified collection, because the source of income of the working class is relatively single, and it may only be wage income; while the composition of income of people with high income is complex, but classified collection can not unify all the income to pay taxes together.
The current individual income tax classification levy, easy to appear two people's labor income is the same, but because the income source is different, the tax burden is different.
For example, some workers' income is mainly labor remuneration, which should be taxed at the rate of 20%; some people's income sources are more diverse, not only each item can be exempted, but also wages and salaries can enjoy more benefits such as progressive tax rate. This leads to the embarrassing situation of "same income but different taxes".
The reform of individual income tax should not only have a direction, but also list a schedule and draw a road map.
There are still many things to be done if we want to really let the implementation of individual income tax get the support of the people, implement the reform of the comprehensive tax system of individual income tax, and implement the collection of individual income tax according to family income.
4hw.com.cn thinks that we should still adhere to the principle of national individual income tax reform, adjust the redistribution of income through reform, make the tax system more equitable, appropriately increase the tax burden of high-income people, keep the middle-income people in line, and reduce the tax burden of low-income people, and at the same time, we should take multiple measures.
First, the implementation of the individual income tax reform should increase with the growth of prices, income levels and inflation, and avoid becoming a "wage tax" or a "middle-class tax".
Second, implement comprehensive collection, and truly play the role of individual income tax in regulating income distribution. For example, the combination of salary, labor remuneration, manuscript remuneration and other items and the annual tax collection can solve the problem that the overall tax burden is too high due to the high income of a certain time or a certain month.
Third, reduce tax rate, gradually adjust the tax rate of our country, less tax rate level can also reduce the complexity and cost of tax collection and management, and improve the efficiency of tax collection and management.
Fourth, while promoting the reform of individual income tax, we should also realize the cross departmental and cross regional tax related information networking as soon as possible, establish and improve the income and property information system of natural persons, lay a good foundation for the comprehensive implementation of the reform of individual income tax, and solve the practical problem of asymmetric income information of taxpayers and large differences in tax avoidance means of different social groups.
According to the requirements of deepening the system reform, the basic ideas of the new round of individual income tax reform plan include the combination of some tax items, the improvement of pre tax deduction, the timely introduction of family expenditure declaration system, and the optimization of tax rate structure. The ultimate goal is to take the family as the tax payer, classify the tax according to the service income, property income and accidental income, and deduct the expenses of supporting the elderly, children's education and mortgage interest before tax after determining the reasonable exemption amount.