Gradual reform of income tax, incremental adjustment of high income stratum-步步高i606

The gradual reform of the income tax, the implementation of incremental adjustment of the high-income earners, after the individual income tax deduction factors were investigated one by one, the goal and path selection of the tax reform gradually clear. China business news reporter exclusively learned that the current industry has reached a consensus on the basic idea of a tax reform, that is, from the high-income earners to implement incremental regulation, "progressive" to promote the reform of personal income tax. The gradual process can be divided into three stages: short term (1~2), medium term (3~5) and long term (5~10). Among them, the short-term and medium-term objectives and requirements of the annual taxable income of 120 thousand yuan and above or the implementation of comprehensive income diversification taxpayers shall also introduce different deductions, the long-term plan is to establish the social management mechanism between the departments of information automatic summarization. It is worth noting that, from the current public information, the tax reform program has not completed the third phase of the goal, although the tax expense deduction project frequently found in the newspapers, but the real program will still take time. Incremental regulation according to the current tax system design, annual income of more than 120 thousand yuan is known as high-income groups, in the short-term and medium-term goal phase of tax reform, the annual taxable income of 120 thousand yuan class is the focus of adjustment of the crowd. In September 22nd, a tax system who told reporters that the core of the high-income class is adjusted from the incremental start, for some regular labor income should be included in the comprehensive assessment, and gradually expand the scope of the types included in the consolidated taxable income, the timely introduction of different deductions, allowing the family as a unit of tax declaration. Data show that every year in January 1st, ~3, 31, the annual income of more than 120 thousand yuan, individual to the tax authorities for personal income tax self declaration. However, for the setting standard of 120 thousand yuan, it can not achieve a high income tax adjustment, alleviate the problem of unfair income distribution. For ordinary pay class, the tax threshold increased from 2000 yuan to 3500 yuan, the tax burden decreased by tens of dollars, under the same conditions, the effect of tax reduction of hundreds of people with high salary is a few hundred yuan. In view of this, the tax system people believe that in the short and medium-term stages, to achieve the declaration from the individual to the family as the unit, and adjust the tax rate structure to promote tax fairness. The tax policy research director Chinese Financial Science Research Institute Zhang Xuedan said in an interview that the tax reform should be comprehensive and reasonable income tax scope, can be identified as the regular labor income income, capital income and contingent income still as the classification of income. Reporters learned that in May last year, the State Council approved the development and Reform Commission documents, put forward to study the "comprehensive and classification combination" of the tax reform program. The final goal of the reform is to take the family as the tax payment unit, according to the labor income, property income and incidental income classified tax, after determining the reasonable amount of exemption, the family support for the elderly, children’s education, mortgage loan interest and other expenses before tax deduction. The tax system believes that the future income of the diversified income earners will be considered as incremental factors into the comprehensive income, and thus statistics of personal income tax. Yang Zhiyong, a researcher at the Institute of Finance and economics strategy of the Chinese Academy of Social Sciences, believes that the goal of a tax reform is.

个税渐进式改革 高收入阶层实施增量调节在对个人所得税费用扣除因素进行逐个调研后,个税改革的目标定位和路径选择逐渐清晰。《中国经营报》记者独家获悉,目前业界对个税改革的基本思路已经达成共识,即从高收入阶层入手实施增量调节,“渐进式”推进个人所得税改革。渐进过程主要分为短期(1~2年)、中期(3~5年)、长期(5~10年)三个阶段。其中,短期和中期目标要求对年应税所得12万元及以上或者收入来源多元化的纳税人实施综合计征,同时引入差别扣除项目,长期方案则是要建立各个社会管理部门之间的信息自动汇总的机制。值得注意的是,从目前公开信息看,个税改革方案并没有完成第三阶段的目标,尽管对于个税费用扣除项目的讨论频频见诸报端,但真正的方案出台仍需时日。增量调节按照现在的税制设计,年收入12万元以上被称为高收入群体,在个税改革短期和中期目标阶段,年应税所得12万元的阶层是重点调节的人群。9月22日,一位税务系统人士告诉记者,对高收入阶层调整的核心是从增量入手,对一些经常性劳动所得要纳入综合计征,逐步扩大纳入综合计征范围的所得类型,适时引入差别扣除项目,允许以家庭为单位申报纳税。资料显示,每年的1月1日~3月31日,年所得超过12万元个人要向主管税务机关办理个人所得税自行纳税申报。然而,对于12万元的设置标准,并不能达到个税调节高收入,缓解收入分配不公的问题。对于普通薪酬阶层人士来说,个税起征点从2000元提高到3500元以后,其税负支出减少了几十元,同等条件下,高薪酬人群的减税效果却有几百元。对此,上述税务系统人士认为,在短期和中期阶段,要实现从个人到家庭为单位的申报纳税,并实施调整税率结构,促进税制公平。中国财政科学研究院税收政策研究室主任张学诞在接受采访时表示,个税改革应确定合理的综合所得征税范围,可将经常性的劳动所得确定为综合所得,将资本性所得和偶然所得仍作为分类所得。记者了解到,去年5月,国务院批转发改委文件,提出要研究“综合与分类相结合”的个税改革方案。改革最终目标是以家庭为纳税单位,按照劳务性收入、财产性收入和偶然所得进行分类征税,在确定合理的免征额后,对家庭赡养老人、子女教育、按揭贷款利息等支出进行税前抵扣。上述税务系统人士认为,高收入阶层未来多元化的劳动所得将作为增量因素考虑纳入综合所得,并由此统计个人所得税。中国社会科学院财经战略研究院研究员杨志勇认为,个税改革的目标就是让个税更加公平,问题的焦点是综合与分类所得税改革后,各种标准扣除和专项扣除是否与实际成本费用基本相符。分三个阶段如同“营改增”方案出台需要从试点扩大全国,个税改革方案涉及内容之多,其推进也需要按照渐进式的进程来布局。记者了解到,短期(1年~2年)目标主要为后续拓展综合制改革提供“接口”,中期(3年~5年)主要是扩大纳入综合所得自行申报的范围,提高个人所得税收入在全部税收收入的比重, 长期(5年~10年)则是实现统计系统、公安机关人口数据系统、金融机构资金运行系统等功能交换信息标准化。按照深化体制改革意见要求,新一轮个税改革方案的基本思路包括合并部分税目、完善税前扣除、适时引入家庭支出申报制度、优化税率结构等。短期阶段主要原则是以现行分类所得税制的基本框架为基础,仅对年应税所得超过12万元以上或者收入来源多元化的高收入阶层的纳税人的部分所得实施综合计征,即将工资薪金所得和劳务报酬所得综合。中期阶段逐步扩大纳入综合计征范围的所得类型, 适时引入差别扣除项目,允许以家庭为单位申报纳税。上述税务系统人士表示,中期阶段适时调整税率结构,促进税制公平。据悉,目前我国采用的是超额累进税率和比例税率。其中对工资、薪金所得适用3%~45%的7级超额累进税率,对个体工商户的生产、经营所得和对企事业单位的承包、承租所得实行5%~35%的5级超额累进税率。对劳务报酬所得、稿酬所得、特许权使用费所得、利息股息红利所得、财产租赁、转让所得、偶然所得和其他所得适用20%的比例税率。复杂的税率结构也是个税改革的一个重要内容。华夏新供给经济学研究院院长贾康认为,本轮个税改革要站在整个税制改革的宏观层面去思考,应当将个税改革与增值税、消费税等间接税改革结合在一起考虑。这和长期目标相吻合。相比前两个阶段,长期目标的实现更多需要多个部门的协调。长期方案要建立各个社会管理部门之间的信息自动汇总的机制,税务机关用大数据来计算每一位自行申报纳税人的应交税款和已交税款,让税务机关能够脱离审批环节来自动获取信息。对此,上述税务系统人士表示,很显然这一阶段全国信息联网工作需要先行,然后个税改革才能推进。更多精彩内容欢迎搜索关注微信公众号:腾讯财经(financeapp)。相关的主题文章: