Individual income tax is in most country is significant categories of taxes, raising money finance income, adjust income allocation respect produced outstanding effect. After writing a law this, the tax system that duty turns to to be united in wedlock integratedly with classification from classified tax system, raised level of basic deduction fare, increase a provision special and add deduct, tax reform was stridden historic one pace, the duty of taxpayer is lost will reduce apparently --
On August 31, standing committee of National People's Congress of 13 whole nations the 5th times the conference votes through about revising the decision of law of individual income tax, the tax system that duty turns to to be united in wedlock integratedly with classification from classified tax system, raised level of basic deduction fare, increase a provision special and add deduct, tax reform was stridden historic one pace.
This is law of individual income tax is revised the 7th times since was passed 1980, it is comprehensive more " heavy repair " . What policy does the backside of a series of new regulations have to think? To taxpayer He Ying rings? With respect to pertinent question, reporter of network of economy of China of economic daily · covered relevant expert learned man.
"Make integratedly " accord with fair principle
Individual income tax is in most country is significant categories of taxes, raising money finance income, adjust income allocation respect produced outstanding effect, be in our country at present is the 3rd big categories of taxes that is next to value added tax, enterprise income tax.
The expert thinks generally, repair the meaning with the most fundamental law this to depend on, drive individual income tax to transform to the tax system that integrates integratedly with classification from classified tax system, clear dweller individual obtains gains of salary, wage, service pay gains, remuneration earning and royalty income are integrated income, incorporate by tax year computational individual income tax.
Our country former what tax law executes is classified tax system, the earning of all sorts of property is classified and part the individual namely levy. Comprehensive tax system is with respect to taxpayer annual total income, the levy after charge is decided in deduction law, the integrated tax that can reflect taxpayer effectively loses ability, but tax system is more complex, taller to asking for tubal level to ask.
College of finance of finance of Chinese people university teachs Zhu Qing to analyse, the advantage that classifies tax system is to facilitate fountainhead is withheld, ask for a canal handy, but defect is to go against the duty between taxpayer to lose fairness, appear easily violate taxation the circumstance of transverse and fair principle, namely the person with pay taxes same ability ought to the taxation with same pay, also go against the fore-and-aft and fair principle that reflects revenue, namely the person with income older capacity ought to pay more taxation.
"Each income of taxpayer rises integratedly along with all the others plan duty accords with taxation fairness principle. This countrywide person overhaul revises law of individual income tax, pay of the pay pay that obtains dweller individual, service, remuneration and royalty are added always serve as integrated income, incorporate by tax year computation its individual income tax, make to the individual income tax that combines integratedly with classification thereby strode decisive one pace. " Zhu Qing says.
"Classified tax system is treated to all sorts of earning distinction, the tax rate with different income applicable and different source and deduct a standard, possible tax loses the person of same gross income difference is very big, cannot reflect a volume adequately can the principle of the burden, adjust income distributive action is developed hard. " institute of Beijing University economy teachs Liu Yi to think, new tax law builds the tax system that integrates integratedly with classification, can reflect duty to lose fairness more, it is a tax system revolutionary change.
Execute the individual income tax that combines integratedly with classification to make, still will administer modernization to produce main effect to the country. "In combine tax system integratedly to fall with classification, the each income collect that natural person taxpayer needs to bring into annual integrated income declares pay taxes to the tax authority, this will bring government and the major change that taxpayer concerns, be helpful for raising taxpayer consciousness, important to promoting a country to administer modernization to have urge action. " Zhang Bin of director of lab of taxation of academy of strategy of finance and economics of courtyard of Chinese company division says.
Decrease duty to be reflected not only in " case collect a place "
A tax reform before this is medium, "The place is collected since " it is focal problem all the time. Since January 1, 2006, raised deduction fare level 3 times, raise 3500 yuan by 800 yuan. "As our country economy income of rapid development, people and standard of living rise, the deduction fare level that decides formerly already cannot applicable and current consumption level. " Xu Gong of strong point plum says policy of tax of wealth of college of Beijing state treasurer and applied institute.
This a tax reform will " case collect a place " the standard is in certainly what level, get attention with respect to equipment at the beginning from long law.
After draft of tax law amendment refers first instance of standing committee of countrywide National People's Congress, 5000 yuan when the viewpoint thinks draft sets " case collect a place " should rise. New a tax law is final affirmatory, the integrated income of dweller individual, the expense of deduction of income specified amount with each tax year 60 thousand yuan and special deduct, special and add what deduct and decide lawfully is other the remaining sum after deducting, to answer specified amount of pay taxes income. This also is meant, new tax law maintained first instance draft to put forward every months 5000 yuan " case collect a place " standard.
On the press conference that general office of standing committee of countrywide National People's Congress holds, cheng Lihua of undersecretary of Ministry of finance explains to this, level of 5000 yuan basic deduction fare is the person that considered town dweller average per capita to consume every defray, obtain employment basically as a whole the number of average load, dweller consumes price index to wait for element hind to decide integratedly. "Level of basic deduction fare is every months certainly 5000 yuan, enclothed average per capita to consume defray not only, and it is certain to was reflected before look up sex. " she says.
Expert scholar thinks generally, the analysis is new the effect reducing tax of a tax law, cannot gaze at " case collect a place " . "One of this dominant thoughts of a tax reform, in wanting namely low income person reduce tax, but with reform a few times before different is, reducing tax this is not pure land increases charge to deduct a standard. " Zhu Qing thinks.
Look in Zhu Qing, new the measure reducing tax of a tax law is reflected in 3 respects. It is deduct expense the standard raises 5000 yuan 3500 yuan from every months, rose nearly 43% , the person that yield one part low income is benefited; 2 it is to be added into special and add deduct, include the pay such as medical treatment of filial education, a serious illness, make charge deducts a standard thereby from in the past " one knife is cut " the fare that becomes individuation is deducted, the standard is deducted before allowing tax more the actual condition of taxpayer of press close to; 3 was to adjust progressive tariff schedule, widened the 3% earnings level with correspondence of low tax rate of 10% two archives are apart from. "Ought to say, this ' 3 canals fall together ' the measure that reduce tax is one of this window of a tax reform. " he says.
Reduce tax effect to facilitate the society understands what reform this, cheng Lihua still cited particular case, be aimed at month of labour salary income 15000 yuan taxpayer, according to the tax law computation after revising, need 790 yuan to pay tax only, duty is lost reduce 58% . If consider again other deduct an item, and this new those who increase is special and add deduct, duty is lost still can reduce further. "Lunar income is lost in 20 thousand yuan of the following taxpayer duty can reduce 50% above. " Cheng Lihua says.
Smooth be born still faces test
How are brand-new classification and tax system of comprehensive look union carried out, the bonus that reduce tax whether cash effectively, this is new a major test that after tax law is passed, faces. Right new tax law, a series of policy still need to be made clear in executive detailed rules, especially special and add deduct, the problem such as canal of taxation ask forring.
"The tax law after revising established 6 special and add deduct an item, according to tax law accredit, the State Council will be mixed to deduction limits, standard next executive measure makes specific provision. Carry out special and add deducting is brand-new attempt, declare pay taxes and tax authority to collected management to raise taller requirement to taxpayer, to ensure this policy is carried out smoothly, we have couple the requirement that ask for a canal, simplify to concerning a system to act on the principle of formalities, facilitating operation will design. " Cheng Lihua says.
Li Xu is red think, special and add Lv of deduction executive take an examination is raised according to solid line, limitation is deducted, handy wait for a principle. "Relevant defray enjoys the requirement that deducts before duty, judge its authenticity, lawful sex namely, the most important basis is legal evidence. Legal evidence not bill of bureau be confined to, wait like cost of medical treatment of a serious illness, education expenses and can not obtain bill quite certainly, it is the receipt of administrative institution likely. In the meantime, the data that still can wait for a branch through public security, finance is alternant, reduce the burden of taxpayer further. The regulation related these need gives clear, in specific the handy, principle that reduces comply with cost should be followed when executing. " she says.
"Mode of new tax system from roll out relative stability and maturity to need a course, be in next administrative regulations of perfect and relevant form a complete set while, building the taxation that suits with photograph of mode of new tax system to ask for body to make a mechanism is crucial. In the meantime, when the condition is mature, should escalate brings into put together aggregate the earning project that solicits limits, develop a duty to be mixed in stimulative tax negative fairness better adjust the action of income allocation respect. " Zhang Bin says.
Liu Yi thinks, this long law establishs the brand-new tax system pattern that is united in wedlock integratedly with classification, system design is complex, the expropriation with taller need level of management, how to make sure new tax system is carried out smoothly, it is a not small challenge to the tax authority. "Use every months to buckle prepay beforehand, collect end of the year this plants capture calculating Qing Dynasty to withhold mode newly, the design goes out as far as possible essence of life is accurate buckle prepay mechanism to reduce pay tax evaded or drawback beforehand, letting the revenue burden that buckles prepay phase beforehand and the revenue burden when collecting pay calculating Qing Dynasty actually end of the year match is to build natural person proper motion to declare pay taxes system to need principal the problem that solve. " Liu Yi says.
"The tax authority will made each preparation that ask for a canal with all one's strength, make good pay taxes serve safeguard system, ensure the smooth be born of new tax system. " income tax of total bureau of national tax Wu manages director Deng Yong expresses, should simplify pay taxes flow, optimize program doing tax, reduce data newspaper to send, in letting the bonus of new tax system can fulfil hand of every pay taxes conveniently. (Ceng Jinhua of reporter of network of economy of China of economic daily · )
