Media: how many high income in China?

A casualgirlfriend

People are more sensitive to 120,000 yuan, the key is, due to the lack of middle income and high income criteria clearly defined, and that a large number of middle-class worried about accidentally "high income".

Two days experts from the financial and taxation systems, "120,000 or higher income," "rumor", and claims to have no middle or high income criteria defined.

Lack of middle and higher income clearly defined

However, the incident has triggered intense media attention, is precisely that, due to the lack of middle income and high income criteria clearly defined, and that a large number of middle-class worried about accidentally "high income". Such fears are not unfounded in the middle class, even if no formal official standards high income line, people also think that de facto standards high income line and standards high income of this invisible line will be directly related to policy.

120,000 Yuan will be mistaken for a high income line, an intuitive impression is from the State administration of taxation requires a tax declaration. Introduced in 2006 personal income tax tax procedures (trial implementation), the State administration of taxation on its own declared standard is 120,000 yuan. 2010 circular on further strengthening revenue collection and management of individual income tax notice again, annual income more than 120,000 taxpayers their own tax returns is a legal obligation of the taxpayer, is an important measure to strengthen revenue collection and management.

Many people may ask, since a tax declaration in order to strengthen revenue collection and management, and 120,000 yuan is not a high income, also want us to declare what it is not wasting people's time and administrative resources? Tax high earners in the direct target declarations will have an even more direct.

To misunderstand not only the media and the general public, as well as some scholars and experts. Vice President of the China labor society Su Hainan 2013 an article published in the media, also suggested that the middle income criteria defined in income of 60,000-120,000 yuan. (The equivalent of almost 10000 $-$ 18000).

Tax system design and 120,000 yuan is closely related to

And the IRS "120,000" echo, is the National Bureau of statistics data released. To statistics released of 2013 town residents per capita can dominated income data for cases, statistics by town residents five equal parts income group, low-income group per capita can dominated income 11434 Yuan, medium lower income group per capita can dominated income 18483 Yuan, medium income group per capita can dominated income 24518 Yuan, medium partial Shang income group per capita can dominated income 32415 Yuan, high income group per capita can dominated income 56389 Yuan.

The per capita disposable income is deducted taxes, personal income insurance payments, after five. National Bureau of statistics, then, as a family of three annual disposable income of about 168,000 yuan, is the average of high-income families. Losing a child without income, then, each of the couple's disposable income should be at about 84,000, according to the tax calculator, corresponds to income before tax in Beijing is about 9000 Yuan a month. This is almost a pre-tax income of 120,000 yuan.

This data and the current individual income tax rates up. After adjusting 2011 income tax, raising the tax threshold to 3500, and 7 levels of the progressive tax system. We can see that the second tax rate was 10%, the ceiling is 4500 Yuan, together with various types of social security deductions, calculated according to the interested parties, the corresponding pre-tax income of about 9800 Yuan (see table below). This second rate is almost set for the highest point earning 120,000 yuan. It is clear that in 2011, the tax reform, 120,000 Yuan became the second and third tax cutoff point. Is it just a coincidence?

Over 120,000 yuan to the dividing line, a tax rate from 10%, doubling up to 20%. If taken into account that personal money and lottery windfall pay tax rates are in accordance with 20%, 20% rate will generally be understood by the public as a tax on high earners. Unless the authorities tell you, 20% rates are not high, the middle class or the middle income group in accordance with the tax.

Regardless of whether the authorities want to admit "120,000 yuan", but the results and the design of tax system of our country and 120,000 yuan had overtly or covertly, that line is a de facto standard of income.

Definition of middle income range is too narrow

People are more sensitive to 120,000 yuan, the key is that we define the middle income range is too narrow, defined in too much detail. For example, the third tranche of tax rates between the before-tax income of 9800-14300 Yuan, monthly revenue over 14300 go into fourth gear, in accordance with 25% of the progressive tax rates. Studies also show that 2011 a tax equal to the tax reform for 40300 Yuan/month, that fourth gear limit. In other words, below 40300 Yuan/month taxes slightly lower and higher than this number, the tax burden has increased. A tax reform on low-income tax cuts are fairly obvious, and more than 20000 RMB/month income group, there is no too much feeling. In many reforms, mainly depends on the wage income of middle-income groups are not strong, but in a national averages, is likely to be as high income groups.

Yu Deqing (media)

(Editors: xiaowugang UN845)
2016-10-26 05:17:48
The Beijing News

媒体：在中国到底多少算高收入？

一清二白

　　民众之所以对12万元比较敏感，关键在于，由于缺乏对中等收入、高收入标准清晰的界定，而令大量中产担心一不小心就“被高收入”了。

　　这两天来自财政和税务系统的专家，对“12万元即是高收入”进行了“辟谣”，而且声称从来没有所谓中产或者高收入标准的界定。

　　缺乏中、高收入清晰界定

　　但是，事件之所以引发强烈的舆论关注，也恰恰在于，由于缺乏对中等收入、高收入标准清晰的界定，而令大量中产担心一不小心就“被高收入”了。中产阶层的这种担心并非空穴来风，即便没有正式的官方高收入标准线，民众也认为存在事实上的高收入标准线，而且，这个隐形存在的高收入标准线会与诸多政策直接相关。

　　12万元之所以会被误认为高收入的分界线，一个直观的印象就是来自国家税务总局要求的个税申报。在2006年出台的《个人所得税自行纳税申报办法（试行）》中，国家税务总局规定自行申报的标准是12万元。2010年国家税务总局《关于进一步加强高收入者个人所得税征收管理的通知》中再次提出，年所得12万元以上纳税人自行纳税申报是纳税人的法定义务，是加强高收入者征管的重要举措。

　　很多人会问，既然个税申报是为了加强高收入者征管，如果12万元不是高收入，还要大家申报干什么，这不是浪费民众时间、浪费行政资源吗？税务部门直接要求目标中的高收入人群申报岂不是更加直接。

　　对此产生误解的不只是媒体和一般的民众，也包括一些学者专家。中国劳动学会副会长苏海南2013年发表在媒体的一篇文章，也建议将中等收入标准界定在年收入6万-12万元。（相当于近10000美元-18000美元）。

　　税制设计和12万元息息相关

　　与国家税务局的“12万”相呼应的，则是国家统计局发布的数据。以国家统计局发布的2013年城镇居民人均可支配收入数据为例，国家统计局按城镇居民五等份收入分组，低收入组人均可支配收入11434元，中等偏下收入组人均可支配收入18483元，中等收入组人均可支配收入24518元，中等偏上收入组人均可支配收入32415元，高收入组人均可支配收入56389元。

　　人均可支配收入是指扣除了个税、五险一金等之后的个人纯收入。国家统计局以户为统计口径，那么，相当于一个三口之家年可支配性总收入达到16.8万元左右，就是高收入家庭的平均水准了。减掉一个没有收入的孩子，那么，夫妻二人每人的可支配性收入应该在8.4万左右，按照税率计算器，在北京的话对应的税前收入大概是每月9000元。这差不多就是税前年收入12万元了。

　　这个数据也就和目前的个人所得税税率对应了起来。2011年个税调整之后，个税起征点提高到了3500元，并实行7级累进税制。我们可以看到，第二档税率是10%，上限是4500元，加上各类社会保险扣除，根据有关方面的计算，对应的税前总收入在9800元左右（参见下表）。这样第二档税率的最高点也差不多设定为年收入12万元了。很显然，在2011年的个税改革中，12万元成为了第二档和第三档个税税率的分界点。这难道仅仅是巧合吗？

　　而过了12万元这个分界线，个税税率从10%，一下加倍上升到20%。如果考虑到，个人稿费以及彩票中奖等意外所得都是按照20%的税率缴纳个税，20%税率一般就被公众理解为对高收入者的征税税率。除非，有关部门告诉大家，20%的税率并不高，中产或者中等收入群体就该按照这一税率交税。

　　不管有关部门是否愿意承认“12万元”，但我们国家的统计结果和税制设计都和12万元有着或明或暗的关系，这可以说是一个实际上的收入标准线。

　　对中等收入界定范围太窄

　　民众之所以对12万元比较敏感，关键还是在于，我们对中等收入界定范围太窄，界定得太细。比如，第三档税率对应的税前收入在9800-14300元之间，月收入超过14300元就进入了第四档，按照25%的累进税率征税。有关研究也表明，2011年个税改革前后的税负相等点为40300元/月，即第四档的上限。也就是说，在低于40300元/月时税负略有降低，高于此数之后，税负有所加重。个税改革对低收入人群减税相当明显，而20000元/月以上的收入群体，就没有什么太多感觉。在诸多改革中，主要依靠工资收入的中等收入群体获得感并不强，反而在各种国民平均数中，屡屡被当做了高收入群体。

　　于德清（媒体人）

(责任编辑：肖武岗 UN845)
2016-10-26 05:17:48
新京报