How to evaluate the 2010 individual income tax reform? Comprehensive

The State Administration of Taxation recently issued the "2008 National Taxation Work Points" revealed that China will actively and steadily promote the adjustment of a number of tax policies, including the reform of the individual income tax system and the reform of value-added tax, and gradually establish a tax system conducive to scientific development and fair distribution.

The main points pointed out that in 2008, it is necessary to fully implement the new enterprise income tax law and its implementation regulations, and conscientiously do a good job in the connection between the new and old tax laws. We should speed up the reform of the individual income tax system, study the individual income tax system that combines comprehensive and categorical income, and better regulate the distribution of individual income.

According to the "Key Points", China will continue to carry out the pilot reform of the transformation and reform of value-added tax in some cities in the northeast and central regions, study and formulate plans for implementation in the whole country, and reasonably adjust the value-added tax threshold. In addition, in accordance with the country's industrial policy, we will study and adjust the scope and tax rate of consumption tax.

The key points pointed out that it is necessary to study and formulate a local tax reform plan, promote the reform of the real estate tax system, deepen the work of simulated tax assessment of real estate, and expand the scope of the pilot. Reform the resource tax system and rationally adjust preferential tax policies. Implement the newly revised or spring interim regulations on cultivated land occupation tax, formulate implementation measures in a timely manner, do a good job in connecting the old and new policies, and strictly manage tax reductions and exemptions.

The key points also put forward a number of tax policies that need to be adjusted and improved in the future, including: improving the tax policy for agricultural product processing, improving the tax policy for promoting the development of key leading enterprises in agricultural industrialization, and supporting the development of agricultural product processing industry; study and formulate tax policies that are conducive to saving energy resources and protecting the ecological environment; Improve export tax rebates and processing tax policies, promote the optimization of export commodity structure, and curb the export of high-energy-consuming, high-emission, and resource-based products; study tax policies to expand exports of services**; improve tax policies to support independent innovation; study tax policies to support the restructuring and listing of state-owned enterprises, and promote the reform of the shareholding system of state-owned enterprises; Implement national real estate regulation and control measures, study tax policies to support the construction of affordable housing, low-rent housing and other affordable housing, and promote the development of the housing rental market.

First, the current tax system of separate categories should be changed to a tax system that combines comprehensive and categorical taxes. Judging from the current actual situation in China, it is suggested that some income items should be merged first, and the comprehensive tax system should be implemented to initially build a tax framework that combines comprehensive and categorical taxation. According to this mixed income tax model, different income taxes need to be reasonably classified.

From the perspective of taxable income, taxable items that belong to investment and have no expense deductions, such as interest, dividends, bonus income, ** and other valuable** transfer income, and accidental income, shall be taxed as classified income; Taxable items that belong to the deduction of income from labor remuneration and expenses, such as wages and salaries, remuneration for labor services, income from production and operation of individual industrial and commercial households, income from leasing and operation of enterprises and institutions, income from author's remuneration, royalties, property leasing, property transfer, etc., may be considered for the implementation of comprehensive income taxation. Second, on the basis of reasonably determining the standard for basic deduction of expenses, and taking into account the different expenses of residents' households, the additional deductions related to household livelihood expenses should be appropriately increased. On the basis of the existing comprehensive deduction, consider adding special deductions, such as personal career development, that is, the deduction of re-education expenses, the deduction of mortgage loan interest for basic living housing, and the deduction for the basic living standard of the second child.

At the same time, the "Individual Income Tax Law" was amended, and the tax rates were merged, the initial tax rate ratio was reduced, the tax burden on middle-income earners was reduced, and the people's sense of gain was increased. Third, we need to build a new tax collection and management system. It is necessary to establish a new tax collection and management system to establish a tax collection and management system that is compatible with the comprehensive tax and implement the reform of individual income tax that combines comprehensive and categorical taxes.

It is necessary to speed up the revision of the tax collection and management law, establish a personal income and property information system, and promote the gradual improvement of comprehensive social supporting conditions such as the standardized management of cash transactions, so as to provide favorable support for the reform of individual income tax.

Legal basis: Individual Income Tax Law of the People's Republic of China Article 8 For individual income tax, the taxpayer shall be the taxpayer and the unit or individual who pays the income shall be the withholding agent. If the personal income exceeds the prescribed amount, the income from wages and salaries is obtained in two or more places, or there is no withholding liquid reform agent, as well as other circumstances specified in ***, the taxpayer shall file a tax declaration in accordance with the provisions of the state.

The withholding agent shall handle the full withholding declaration of all employees in accordance with the provisions of the state.

Legal Analysis: The reformed individual income tax model is:

The first is to include the main income items that often occur in individuals into the scope of comprehensive tax. The four incomes of wages and salaries, remuneration for labor services, author's remuneration and royalties are included in the scope of comprehensive tax, and the collection and management mode of monthly or itemized prepayment, annual summary calculation, and excess refund and deficiency compensation shall be implemented.

The second is to improve the deduction mode of individual income tax expenses. On the one hand, the standard of basic deduction of expenses will be reasonably raised, and the standard of basic deduction of expenses will be increased to 5,000 yuan per person per month, and on the other hand, six special deductions will be set up for children's education, continuing education, serious illness medical treatment, housing loan interest or housing rent, and support for the elderly.

The third is to optimize and adjust the structure of individual income tax rates. On the basis of the current seven-level excess progressive tax rate of 3%-45% on wage income, the bracket of the lower tax bracket of the three levels of % will be expanded, and the range of the 25% tax bracket will be reduced accordingly, and the range of the three higher tax brackets will remain unchanged.

Fourth, promote the reform of individual income tax. Promote departmental co-governance and joint disciplinary action, and improve legal support for the tax administration of natural persons.

Legal basis: Law of the People's Republic of China on the Administration of Tax Collection

Article 1 This Law is enacted for the purpose of strengthening the administration of tax collection, standardizing the collection and payment of taxes, safeguarding state tax revenues, protecting the legitimate rights and interests of taxpayers, and promoting economic and social development.

Article 2 This Law shall apply to the collection and administration of all kinds of taxes levied by the taxation authorities in accordance with the law.

Article 3 The initiation and suspension of taxation, as well as tax reduction, exemption, tax refund and tax payment, shall be carried out in accordance with the provisions of the law; Where the law authorizes ***, it shall be implemented in accordance with the provisions of the administrative regulations formulated by ***.

No organ, unit, or individual may violate the provisions of laws and administrative regulations by making decisions on tax collection, suspending, tax reduction, tax exemption, tax refund, tax compensation, or other decisions that contradict tax laws and administrative regulations.

Article 4 Units and individuals that are liable to pay taxes as stipulated by laws and administrative regulations are taxpayers.

Units and individuals that are required by laws and administrative regulations to withhold and remit, collect and remit taxes are withholding agents. Taxpayers and withholding agents must pay, withhold, collect and remit taxes in accordance with the provisions of laws and administrative regulations.

The current individual income tax policy is still the standard formulated a few years ago, and after years of development, the current individual income tax policy does not conform to the actual situation, so it should be reformed. So, what is the content of the reform of personal income tax? For related issues, the network has made a detailed introduction, I hope it will be helpful to you.

What is the reform of individual income tax? Fairness and efficiency are intrinsically unified by studying the IIT reform plan, which is actually not news. As early as May this year, the Ministry of Finance not only came up with a timetable, the introduction of the individual income tax reform plan in 2015, and the individual income tax will be legislated in 2017, but also has drawn a roadmap:

The ultimate direction of individual income tax reform is to gradually establish a comprehensive and categorical individual income tax system. One of the main measures is to "reduce taxes for wages", that is, through the adjustment of individual income tax, ** further benefit the people, hide the wealth from the people, ** and the salarymen to share the "benefit cake", ** get a small head, and the salarymen get a big head. Since 1980, the threshold of the individual income tax code has been adjusted four times, increasing to 1,600 yuan in 2006, 2,000 yuan in 2008, and 3,500 yuan in 2011.

It's 5000. The future direction of reform is to formulate a collection plan in relative detail, comprehensively consider factors such as prices, the improvement of residents' living standards, regional circles and family differences, set coefficients respectively, and dynamically and flexibly adjust the individual income tax threshold! For now, the closest thing to a change will be to deduct large household expenses!

That is, the deduction of large expenses such as mortgages. 2.Implement a comprehensive income tax policy?

This equates to a 23% reduction in monthly payments. For example, merging some tax items, improving pre-tax deductions, introducing a household expenditure declaration system, and optimizing the tax rate structure; In layman's terms, it means that taxes are levied on an annual basis and on a family-by-family basis, and the transportation expenses, rent, mortgage and mortgage of individuals and families are included in the deduction amount, that is, the comprehensive income tax policy is implemented. Its fundamental purpose is to further reduce the tax burden on wage earners.

At the same time, we will intensify the collection and management of individual income tax for high-income groups to achieve a fair tax burden in the true sense. At present, the net income after excluding individual income tax is only 6,880 yuan, and after the individual income tax reform, the income will reach 9,255 yuan, which is equivalent to an additional 2,375 yuan of income. It is an effective way to eliminate the gap between the rich and the poor and maintain social fairness, and it is also an inevitable choice to increase the proportion of labor remuneration in GDP and improve the quality of life and happiness index of the public.

The above is the relevant knowledge for everyone, I believe that we have a general understanding of this through the above knowledge, if you still encounter any more complex legal issues, welcome to log in to the network for lawyer** consultation.

The reform process of China's individual income tax can be traced back to the early 80s of the 20th century, with the advancement of China's economic reform and the establishment of the market economy system, the individual income tax system has also undergone many adjustments and reforms. Here are some of the key milestones:

1.In the early 1980s, China initiated the establishment of an individual income tax system and implemented a temporary income tax system for individuals to tax their wages and salaries.

2.1994: China promulgated a new individual income tax law, clarifying the legal basis and tax rate framework for individual income tax. The Act provides for 7 different tax rates and introduces a number of pre-tax deductions.

3.2005: China undertook a large-scale individual income tax reform, simplifying the original seven tax rates to five, adjusting the tax rates, raising the individual threshold (i.e., exemptions), and reducing the tax burden on low- and middle-income earners.

4.2011: China readjusted its personal income tax rate structure again, adding two tax tiers, raising the tax rate for higher income earners, and implementing a surcharge for individuals with high annual incomes.

5.2018: China implemented the reform of the comprehensive calculation method of individual income tax, introduced the concept of comprehensive income, comprehensively calculated various types of personal income, and adopted a progressive tax rate system to achieve more accurate individual income tax collection.

It should be noted that the individual income tax reform is an ongoing process, and with the development of China's social economy and the needs of tax reform, corresponding adjustments and reforms may continue in the future. The specific individual income tax policy can be queried according to the latest regulations and regulations.

After the draft amendment to the individual income tax law submitted by *** was disclosed in detail, the strength of the individual income tax reform is not far from the public's expectations. Many experts believe that for the working class, the adjustment of the individual income tax threshold is too small. The general public feels:

The exemption of $3,000 is still low. In September 1980, China promulgated the Individual Income Tax Law, setting the individual income tax threshold at 800 yuan. At that time, the per capita monthly income of urban residents was about 40 yuan, and the individual income tax threshold of 800 yuan was equivalent to 20 times the per capita income.

Since January 1, 2006, the deduction standard of individual income tax has been adjusted from 800 yuan to 1,600 yuan, and from March 1, 2008 to 2,000 yuan. According to the data of the National Bureau of Statistics, in 2006, the average annual wage of on-the-job workers in urban units nationwide was 21,001 yuan, with an average monthly wage of yuan and an average daily wage of yuan. In 2006, the raised individual income tax threshold was 1,600 yuan per average monthly wage; In 2008, the average wage of on-the-job workers in urban units nationwide was 29,229 yuan, with an average monthly wage of RMB and an average daily wage.

The raised individual income tax threshold of 2,000 yuan is about multiple of the average monthly wage. In other words, the threshold of the individual income tax threshold is getting lower and lower, and if the individual income tax threshold continues not to be raised, it may eventually become a national poll tax. It is contrary to the original intention of the original tax collection of "suppressing the strong and helping the weak".

According to data released by the Ministry of Finance not long ago, the national fiscal revenue exceeded 1 trillion yuan in April, a year-on-year increase of 27,2%, and the fiscal revenue increased by 31,4% year-on-year from January to April. The growth of people's income is like a snail, and the rapid growth of fiscal revenue is contrary to the "Twelfth Five-Year Plan" to increase the proportion of residents' income in national income and let the people enjoy the fruits of national economic development.