The impact of individual income tax reform on wage earners please give an example .

The impact and significance of the IIT reform are as follows:

1.Reduce tax burdens and promote fairness.

Individual income tax is not only an important tax for the state to raise fiscal revenue, but also an important tool to regulate social income distribution and promote stable economic growth, which is of great significance for ensuring and improving people's livelihood and realizing social fairness and justice.

2.Pay attention to the combination of synthesis and classification.

The comprehensive tax system is an annual tax system, which requires taxpayers to apply an excess progressive tax rate to their annual income after deducting the statutory deductions and deductible expenses. The categorical tax system is to classify the income of various types of individuals, deduct different expenses, and tax them at different rates. The combination of comprehensive and categorical tax system has the characteristics of both comprehensive tax system and categorical tax system, mainly to withhold part of the income items according to different proportions, and the rest of the income items are combined and taxed at progressive tax rates.

3.Raise the standard of basic deduction fees.

The basic deduction of individual income tax has been increased from 3,500 yuan per month to 5,000 yuan per month (60,000 yuan per year), so some taxpayers have changed from paying individual income tax if they need to pay individual income tax without exceeding the relevant deduction amount and are exempt from paying taxes.

4.Reform of the elements of the tax system is very important.

Expanding the lower tax bracket means that the range of tax bases that apply to lower tax rates has been expanded, for example, the tax base that was originally subject to a 10% tax rate is now applicable to 3%, which means that more people are subject to low tax rates, which helps to reduce the tax burden across the board.

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.

The fixed interval does not affect at all. Techniques for tax avoidance: Even I, who didn't go to college, can write an authoritative book. The key is that ** is reluctant to give up the current glory.

I think it should be set at 5,000 yuan. The broad masses of the people should not be allowed to pay taxes.

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.