CPPCC Member proposes to raise the tax threshold or lower some tax rates tax | | rate _ news

On the two sessions this year, Minister of finance Lou Jiwei said last year the Ministry of finance and the State administration of taxation, and other relevant departments, into personal income tax reform in consultation with the important and difficult issues involved, formed a reform programme, this year will be the general classification with a combination of personal income tax law submitted to the national people's Congress to consider the draft. CPPCC member Wang Guangqian, Central University of finance and principal accepts Beijing times reporters on CPPCC proposals, consider walking on two legs, in addition to amending the law also adjustment standards or reducing some tax is deducted from tax.

Attended 12 meetings of the CPPCC plenary meeting of the State Council, Liu Huan, Deputy Director of the Central University of finance and tax also to the Beijing times said, given the price of standards, taking into account the income tax is a pure taxes local taxes, amending the law may consider less the standard places a certain amount of autonomy.

　　The current situation

A tax threshold standard 5 year adjustable

Tax commonly known as a "starting point" is the fee is deducted from salaries. China's personal income tax deductions for expenses standard has been revised several times, in 2006 has increased from 800 to 1600 2008 has moved from 1600 Yuan to 2000 Yuan; most recently increased in 2011 to 3500 per month. As you can see, from 2006 to 2011 period, 2-3 will usually have an adjustment. In recent years, although there are a number of NPC deputies and CPPCC National Committee members repeatedly called on CPPCC, to raise the standards of personal income tax deductions for expenses, but a change of pace has been about 5 years did not move, adjust the speed seems a bit slow.

While price rises in recent years have not significantly slowed, but commonly known as the "tax threshold" had not changed in about 5 years. National Bureau of statistics released in May 2015 2014 national annual wage employment for 49969, the average monthly income is about 4164. Although the authorities have repeatedly stressed that the personal income tax is not Internet users often say "payroll taxes". In other words, won't wage for domestic employees actually are paying personal income tax. Today, the personal income tax to a certain extent still seems to be in order to give the "payroll taxes" feeling.

　　Tax revenues are growing fast

Finance Ministry to release "2015 fiscal revenue and expenditure" in 2015, 861.8 billion yuan of personal income tax revenue, an increase of 16.8% increase is mainly growth in household income, and property transfer taxes increased substantially. Total personal income in the domestic taxes in the sixth, but rose in the first six taxes, second only to the increase in domestic consumption tax 18.4%, in increase ranking second. Largest tax value added tax rose 0.8%, but excluding camp changed after transfer income has dropped 0.5%; the fourth largest increase in value added tax, consumption tax taxes imported goods also fell 13.2%, still in a fast-growing channel of personal income tax, revenue has become a major force.

　　Tax reform is slower than expected

He admitted at the press conference of the two sessions this year, "tax reform overall was a little slower than we had expected." But the nation in 2015 and 2016, the two sessions on the CPPCC, Minister of finance Lou Jiwei were proposed, simply increasing the personal income tax cutoff point was unfair.

For matters of public attention to implementation of the comprehensive tax system this year, industry experts say, judging from past experience, this year will be integrated category with a combination of personal income tax law submitted to the national people's Congress to consider the draft, does not necessarily mean that this year we will be able to consider for adoption. And after the adoption, does not necessarily execute immediately. Therefore, domestic taxpayers to enjoy far more reasonable than a new tax system, may have to wait for some time.

　　View

1 income items categories should be merged

Submitted by Minister of finance Lou Jiwei in the CPPCC, classification of deduction, deduction of the future such as personal and professional development, education, the basic life of a residential mortgage loan interest deduction; raising children in compulsory education and high school, College NET also support expense deductions, and may even consider opening "two children" and in big cities and small towns to different standards, and

Problems, which are more complex, and requires sound personal income and property information system, need to amend related laws accordingly.

Wang Guangqian indicated that 11 income items of individual income tax in China, he considered that in accordance with established established comprehensive classifications with a combination of personal income tax system reform, projects obtained can be merged. He suggested that these 11 categories of income items can be considered, in accordance with the "working income" and "income from property" and "special revenue" principle can be divided into three categories.

In his analysis, in the general classification with a combination of personal income tax reform, if income item classification, either from taxpayers to declare, when themselves or from the tax authorities, will have a large inconvenience, is not conducive to operating actual work.

He suggested that the income from wages and salaries, income from remuneration, remuneration obtained, can be considered as "working income"; interest, dividend, dividend income, income from lease of property, income from transfer of property can be merged into "income from property"; contingent income, other income tax established by the financial Department of the State Council can be combined into "special revenue".

　　2 do not adjust threshold can reduce rates

At present, the public's highly touted to speed up tax reform. Wang Guangqian, told the Beijing times reporters believe that in the general classification with a combination of personal income tax reform cannot be accomplished, successful reform there is no precise timetable for the case, recommended that the relevant departments can consider walking on two legs. On one hand, continue to insist that the general classification with a combination of personal income tax law submitted to the national people's Congress to consider the draft, reform of personal income tax. The other hand, can also be considered a more straightforward manner, and if we can consider the fee is deducted from salaries from 3500 per month increased to 5000 Yuan. If authorities do not raise salaries deduction of costs, you can also consider wage and salary income tax cut excess progressive rates of the first two document, such as first rate from the current 3% to about 2%.

In his view, this fee is deducted from salaries, or low rate personal income tax cut approach can benefit those relatively low-income group, and also make the group feel more obvious. He believed that this space should be.

　　3 amending the law or be given a place of "discretionary power"

Liu Huan told Jinghua times said, in mega-cities such as Beijing, Shanghai, and 5000 Yuan a month after deducting rent and must expenses such as food and clothing, life might be very tightly over the Israeli-Palestinian. But in three or four cities, up to 4000 Yuan a month, might have more nourishing of the days leisurely. Personal income tax in the process of consideration of the draft law submitted to the national people's Congress, Liu Huan recommended for the price difference, for personal income tax, a purely local taxes, the State may consider a certain degree of autonomy. So where can increase certain deductions for expenses.

Liu Huan further stated that after the personal income tax law submitted to the national people's Congress for consideration in the draft, recommended that the relevant departments try to detail data, perform to facilitate tax authorities and taxpayers. For example, a college student for 4 years tuition and living expenses, may not add up to close to 100,000 yuan, are all tax deductible or partially deduct, it should be made clear. If some child support, States should give a clear support the reduction coefficient.

Liu Huan also noted that at the international level, by encouraging residents to invest, to reduce the personal income tax of precedent. As both income and expenses are the same, but one will fetch all the savings, invest in another, so that you can by way of tax rebates, reduced investors ' level of personal income tax, to encourage an active economy. Liu Huan believes that in the process of consideration of the draft law on individual income tax in our country, can also be considered fine management of taxes, such as blank fields or areas of high-tech encouraged residents to invest people's livelihood, to stimulate economic development.

Beijing Times reporter Zhao Peng

Responsible editor: Mao Minmin SN184

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政协委员建议提高个税起征点或降低部分税率|税收|税率_新闻资讯

　　在今年全国两会上，财政部部长楼继伟透露，去年财政部和国家税务总局等有关部门，一起研究了个人所得税改革涉及的重点难点问题，形成了一个改革方 案，今年将把综合与分类相结合的个人所得税法的草案提交全国人大去审议。全国政协委员、中央财经大学校长王广谦在全国两会上接受京华时报记者采访时建议， 可以考虑两条腿走路，在修法之余也调整个税减除标准或者降低部分税率。

　　这次列席了全国政协十二届四次会议全体会议的国务院参事、中央财经大学税务学院副院长刘桓也向京华时报记者表示，鉴于各地物价标准不一，考虑到个税是一个纯粹的地方税税种，修法时可考虑在减除标准方面给予地方一定的自主权。

　　现状

　　个税起征点标准5年未调

　　俗称的个税“起征点”，就是工薪所得减除的费用标准。我国个人所得税减除 费用标准曾多次调整，2006年曾从800元提高到1600元；2008年曾由1600元调为2000元；最近的一次是在2011年提高到每月3500 元。可以看到，2006年至2011年期间，通常2至3年就会有一次调整。而近年来，虽然有多位全国人大代表和全国政协委员在多次全国两会上呼吁，要提高 个人所得税的减除费用标准，但调整脚步已经约5年未动，调整速度似乎有些放慢了。

　　虽然物价涨幅近年来并未明显放慢，但俗称的个税 “起征点”已经有约5年时间没有改变。而国家统计局2015年5月发布的2014年全国就业人员年平均工资为49969元，即平均月收入约4164元。虽 然有关部门曾多次强调个人所得税并非网民常说的“工薪税”。但换言之，国内部分还拿不到平均工资的职工，其实都在缴纳着个人所得税。如今，个人所得税在一 定程度上似乎依然给人以“工薪所得税”的感觉。

　　个税收入仍处于高速增长

　　财政部公布的“2015年财政收支情 况”显示，2015年个人所得税收入8618亿元，同比增长16.8%，增收主要是居民收入增长，以及财产转让所得税大幅增加。个人所得税收入总额在国内 各大税种中居第六位，但其增幅在前六大税种里，仅次于国内消费税18.4%的增幅，位于增幅排名的第二位。第一大税种国内增值税同比增长0.8%，但剔除 营改增转移收入影响后已同比下降0.5%；第四大税种进口货物增值税、消费税增幅也同比下降13.2%，仍处于高速增长通道的个人所得税，已成为财政收入 的一大重要支撑力量。

　　税制改革比预期慢了一些

　　楼继伟在今年全国两会的记者会上承认，“税制改革总的比我们原来预计稍微慢了一点”。但在2015年全国两会和2016年全国两会上，财政部部长楼继伟也都提出，简单提高个人所得税起征点是不公平的。

　　对 于公众关注的综合税制今年是否能实施的问题，业内专家表示，从以往经验来看，今年将综合与分类相结合的个人所得税法草案提交全国人大去审议，并不一定意味 着今年就一定能审议通过。而在审议通过后，也并不一定可以立即执行。因此，国内纳税人要享受到相比目前更加科学合理的新个税制度，可能还要再等待一段时 期。

　　观点

　　1所得项目分类过多应进行归并

　　财政部部长楼继伟在这次全国两会上提出，对于 分类扣除，今后比如说个人职业发展、再教育的扣除，基本生活一套住宅的按揭贷款利息的扣除；抚养孩子在义务教育阶段和高中、大学阶段的扣除；还有赡养老人 费用的扣除，甚至还可能考虑放开“二孩”乃至大城市和小城市不同的标准等

　　问题，这些都比较复杂，需要健全的个人收入和财产的信息系统，需要相应地修改相关法律。

　　王广谦表示，对于我国个人所得税的11类所得项目，他认为按照已确定下来的建立综合与分类相结合的个人所得税制的改革方向，可以尽量将所得项目进行归并。他建议，可以考虑将这11类所得项目，按照“劳动性收入”、“财产性收入”和“特殊性收入”的原则分为三大类。

　　他分析，在进行综合与分类相结合的个人所得税制改革后，如果所得项目分类过多，则无论是从纳税人自行申报，还是从税务部门自身执行时，都会产生较大的不便，不利于实际工作中进行操作。

　　他建议，工资、薪金所得，劳务报酬所得，稿酬所得等可考虑合并为“劳动性收入”；利息、股息、红利所得，财产租赁所得，财产转让所得等可合并为“财产性收入”；偶然所得，经国务院财政部门确定征税的其他所得等可合并为“特殊性收入”。

　　2不调整起征点可相应降低税率

　　目 前，公众对加快个税改革的呼声颇高。王广谦在接受京华时报记者采访时认为，在综合与分类相结合的个人所得税改革尚无法一蹴而就，改革成功也没有确切时间表 的情况下，建议有关部门可以考虑两条腿走路。一方面，继续坚持将综合与分类相结合的个人所得税法草案提交全国人大去审议，进行个人所得税改革。另一方面， 也可以考虑采用更加简单直接的方式，如可以考虑先将工薪所得减除的费用标准从每月3500元提高到5000元。如果有关部门不提高工薪所得减除的费用标 准，也可以考虑将工资、薪金所得超额累进税率的前两档税率进行下调，例如第一档税率就可从现行的3%降至约2%等。

　　他认为，这种提高工薪所得减除费用标准，或者将个人所得税的低档税率进行下调的方式，可以惠及那些相对低收入的群体，而且也能使相关群体的感受比较明显。他认为这种改革空间应该是有的。

　　3修法或可给予地方“自由裁量权”

　　刘 桓接受京华时报记者采访时介绍说，在北京、上海等特大城市，月薪5000元扣除房租和吃饭穿衣等必须支出，日子可能过得非常紧巴。而在三四线城市，月薪达 到4000元，日子可能就已经比较滋润悠闲了。所以在个人所得税法草案提交全国人大审议的过程中，刘桓建议针对各地物价情况差异较大的情况，对于个人所得 税这样一个纯粹的地方税种，国家可考虑给予地方一定的自主权。这样地方就可以适当增加一定的减除费用内容。

　　刘桓进一步表示，个人所 得税法草案提交全国人大审议后，建议有关部门尽量将细节数据化，以方便税务部门和纳税人执行。他举例，一名大学生4年的学费和生活费等加起来可能逼近10 万元，是全部税前扣除还是部分扣除，应该明确。如果几名子女共同赡养老人，国家也应该给予一个明确的赡养扣除系数。

　　刘桓还谈到，在 国际上，也有通过鼓励居民投资，来降低个人所得税纳税额的先例。如两个人收入支出均一样，但其中一个将所得全部拿来储蓄，另一个则拿来投资，这样就可以通 过退税等方式，降低投资者的个人所得税纳税额，以鼓励活跃经济。刘桓认为，我国在个人所得税法草案的审议过程中，也可以考虑对税收进行精细化管理，如鼓励 居民投资民生空白领域或者高科技领域等，来刺激经济发展。

　　京华时报记者赵鹏

责任编辑：茅敏敏 SN184

文章关键词：
税收 税率

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