What are the five focuses of individual income tax reform? Individual income tax reform is a major issue related to the national economy and people's livelihood. Did you participate in the discussion? On the 28th, the draft amendment to the individual income tax law asked the public for opinions. According to the website of the people's Congress of China, the draft solicited more than 130000 opinions, far more attention than the other three draft laws solicited during the same period.
What opinions have all raised? Since the draft was published, the public discussion has been continuing, and what are the focus of the debate? Chinanews.com has interviewed and combed this issue.
Focus one
The threshold of 5000 yuan is low? Is 10000 yuan feasible?
In the past, the starting point of individual tax revision is the most concerned by the society. This time, it is proposed to raise the threshold of individual income tax from 3500 yuan to 5000 yuan, but the calculation method has changed, and the income from wages and salaries, labor remuneration, manuscript remuneration and royalties will be taxed together.
Taxable income = annual income - 60000 yuan (threshold) - special deduction - special additional deduction - other deductions determined according to law.
As in previous individual income tax amendments, the starting point is still widely debated, even in the group deliberation of the Standing Committee of the National People's Congress.
Yin Zhongqing, a member of the Standing Committee of the 13th National People's Congress, said during the deliberation of the draft that by increasing the proportion of residents' income to expand consumption, the standard for basic deduction of expenses (commonly known as the threshold of individual income tax) can be raised to 6000 yuan or 7000 yuan.
In the view of some people and even experts, the starting point can be further improved.
Mr. Sun, who is engaged in the education industry in Shandong Province, told zhongxin.com that the starting point of 5000 yuan is relatively low. At the current wage level, 7000 yuan is relatively moderate. Some netizens even hope to raise the threshold to 10000 yuan.
Some scholars have expressed their opposition to the 'starting point of ten thousand yuan'. "If it is raised to 10000 yuan, paying personal income tax in China will only be the" privilege "of high-income people, which is not conducive to the cultivation and promotion of taxpayer awareness, citizen awareness and master awareness. '
Jia Kang, chief economist of Huaxia new supply Economics Research Institute, said in the "economic monthly talk" of China International Economic Exchange Center recently that it is possible to raise the '5000 yuan, but it is not appropriate to mention 10000 yuan. '
Focus two
Is the starting point different from place to place?
At the same time, some experts argue that the starting point of individual income tax should not be "one size fits all".
Chinanews. Com notes that there are not a few netizens who agree with this view. Some people think that it should be divided according to the level of regional economy. Because some small cities can live comfortably with a monthly income of 5000 yuan, the first tier and second tier cities are reluctant to spend 10000 yuan.
Mr. Sun agrees with the practice of dividing the starting points according to the regional economic level: "there is a large gap in the cost of housing, transportation and food in different regions, and these factors are not taken into account if & lsquo; one size fits all & rsquo. '
Cai Yi, a deputy to the National People's Congress, also expressed similar views. For example, whether Guangdong and Shanghai can consider 8000 to 9000 yuan. '
Jia Kang disagreed with the idea of "implementing different threshold points of individual income tax according to the level of regional economy". In his opinion, it's better not to have the barrier of individual income tax to affect the market regulation mechanism of the flow of factors (labor force) when crossing administrative regions.
In Jia Kang's view, it is a trend to set the threshold of individual income tax as an automatic adjustment mechanism linked to the price level. For example, it is automatically adjusted according to the price index every three years.
Focus three
Special additional deduction of "single tax" in disguised form?
Another highlight of this tax law amendment is the first increase of 'special additional deduction' - including children's education expenditure, continuing education expenditure, serious illness medical expenditure, housing loan interest and housing rent.
In other words, when paying taxes in the future, in addition to the special deductions such as basic endowment insurance, basic medical insurance, unemployment insurance and housing fund, the special additional deductions should also be deducted, and then the amount of tax you have to pay should be calculated.
Some netizens interpreted "special additional deduction" as "single tax", because single people do not have children's education and other expenses, and will pay more taxes than married people.
Some experts disagree with this statement.
Shi Jianwen, director of the research center of Finance and tax law of China University of political science and law, believes that it is reasonable and appropriate to deduct the expenses incurred by the families who raise their children due to the heavy burden. In addition, some other special additional projects do not distinguish single or married, such as continuing education expenditure, serious illness expenditure, housing loan, rental and other projects, which every taxpayer may enjoy.
Li, who works in a real estate company in Guangzhou, also told reporters that he didn't agree with the statement of "single tax". "Even single people will get married and have children, buy a house and a car in the future, and still enjoy the tax benefits. 'Mr. Li said.
Zhang Bin, a researcher at the Institute of financial and economic strategy, Chinese Academy of Social Sciences, thinks that if the tax reduction brought by special additional deduction is regarded as a tax expenditure, we should consider whether to give the same amount of financial subsidies to the groups who do not pay individual income tax.
Focus four
Can we deduct the support for the elderly and the child care?
Ma Jun, a researcher at the Institute of financial and economic strategy of the Chinese Academy of Social Sciences, said that the intention of the additional special deduction is to distinguish different living conditions of taxpayers under the same income, such as raising / supporting the population, health status and housing expenditure pressure.
Therefore, it is believed that 'special additional deduction can be more powerful. '
The reporter noted that during the deliberation of the draft, some members proposed to increase the deduction of the expenses for the care of the elderly and infants. 'the reason is that 90% of the elderly are home-based elderly care, so the cost of supporting the elderly should be deducted; and the implementation of the two child policy, the cost of 0-3-year-old infants should also be deducted.
However, in the view of some experts, from the perspective of policy-making, special additional deductions should consider the difference of personal burden, as well as the basic principles of personal income tax, so as to maintain the fairness of the tax system. 'to avoid this, it will lead to a misunderstanding similar to the single tax. '
Focus five
Is it possible for families to levy individual income tax?
The reporter noted that on the Internet, the personal tax reform increased the "special additional deduction", which was praised by many netizens, and also caused another topic of concern -- how to calculate the special additional deduction, what procedures are there, and how to prove these expenditures?
According to the draft, relevant departments such as education, health, medical security, civil affairs, human resources and social security, housing and urban-rural development, the people's Bank of China, financial supervision and administration should provide the tax authorities with special additional deduction information such as taxpayer's children's education, continuing education, serious illness medical treatment, housing loan interest, housing rent, etc.
The reporter noted that some people have doubts about how to identify and deduct the expenses.
"How to identify this part if it is implemented to individuals? How to calculate it if it is deducted by family?" Mr. Sun said.
It has been suggested by the deputies to the National People's Congress that we should take into account the per capita income of families and levy individual income tax on the basis of families. For example, if a family only has a husband working and has a monthly income of 6000 yuan to pay tax, the pressure on the family will be greater. Therefore, on the premise of fully considering the overall burden of the family, the comprehensive tax calculation for all the income of the family members in the year is conducive to reflect the tax fairness.
According to Shi Jianwen, special additional deduction is only the first step to consider family factors. In the future, a variety of declaration units, such as single declaration, joint declaration by husband and wife, and separate declaration by husband and wife, can be gradually set up, and taxpayers can choose according to their own conditions.