Tax reform to finalize the four step plan timely introduction of household expenditure reporting fiscal reform will be launched in the next step, the future of everyone's money bag will be associated with this. Tax reform will be launched in the next step, the future of everyone's money bag will be associated with this.
Was informed that the economic observer, the basic idea of individual income tax reform plan has been finalized, will be divided into four steps, including the merger some tax items, tax deduction, the timely introduction of perfect family expenditure declaration to optimize the tax structure system, etc.. At the same time, the relevant departments will also speed up the construction of tax reform collection and supporting conditions.
Among them, with some tax items is the wage income, labor remuneration, remuneration and other regular, continuous labor income, merged into a "comprehensive income", other property income and provisional, contingent income still as "the classification of income". Improve the tax deduction is based on reasonable determination of comprehensive income basic deduction of expenses standards, timely increase education spending, supporting the old children spending, housing mortgage loan interest payments and other special deductions.
The timely introduction of household expenditure declaration system, refers to the individual as the tax based on keeping unit, further embody fairness, allowing couples to the joint declaration of family support for the elderly, children's education, housing mortgage loan interest and other expenses, and shared the deduction or deducted by one party between husband and wife, the couple were tax.
To optimize the tax structure, tax rate structure is to the personal income tax law regulations as the basis, the appropriate adjustment of the marginal tax rate, reasonably determine the applicable tax rate of comprehensive income. "The direction of personal income tax reform has been very clear, the establishment of classification and comprehensive combination, but the specific items from the merger to the expense deduction, from family declaration and then to tax rate adjustment, is a ring ring, continuity." The director of the Zhu Weiqun tax department of the Shanghai University of Finance and Economics School of public economics and administration said.
Sources told the Economic Observer reported fiscal system, fiscal and tax reform in the whole sequence, after the tax reform in the row to replace business tax with value-added tax(VAT), consumption tax, resources tax and many other reform matters, the relevant departments are very cautious, the current program has been basically determined, is expected in 2015 may launch.
The direction of reform
Deepen reform leading group of third meeting in early 2014 June meeting of the central, the reform sequence is finalized.
The meeting considered the "overall plan" the deepening of the reform of the taxation system, including tax reform task ordering for the value-added tax, consumption tax, resource tax, environmental tax, real estate tax, personal income tax.
The Ministry of finance related to the Economic Observer newspaper said, from the international point of view, the personal income tax levied in accordance with the mode can be divided into comprehensive tax system, classification system, the combination of comprehensive and classification of three types of tax system. Currently the world pure classification system countries have rarely, only China and Africa, West Asia, some developing countries, most countries have adopted the integrated or integrated with the classification of a combination of tax system mode.
The classification system refers to the taxpayers of various types of income, to distinguish the source of income were applied to different deduction standard and tax rate, the amount of tax payable taxes tax mode are calculated respectively. Comprehensive tax system, is refers to the taxpayers of various types of income, regardless of their origin are regarded as a whole summary after the calculation of income, exemptions and deductions apply a unified provisions, the tax payable shall be computed in accordance with the applicable tax rate tax mode. "Strictly speaking, personal income tax should be levied on income, should be considered a year income, minus any corresponding expenditure, to get the total income tax." Zhongshuiwang tax office director Wang Dongsheng said. Similar to the above principle of Taxation and comprehensive tax system.
Look at the Shandong University Department of Finance Director Li Hua, the classification system is changed into the classification and comprehensive combination of tax system reform, mainly in order to fair, first referred to is the consolidated tax items. The current personal income tax is divided into 11 kinds, respectively is the wage, salary income; individual industrial and commercial households production, operating income; for enterprises and institutions of the contracted operation, lease operating income; income remuneration; remuneration income; income from royalties, interest, dividends; the dividend; income from lease of property; property transfer income; casual income; other income specified as taxable by the Finance Department of the state council.
She said, how the lack of comprehensive consolidated path, 11 items can be divided into two categories: labor income and capital income, after the merger to reconsider the expense deduction. Most of the current personal income tax expense deduction items have, such as wage and salary income deduction standard is 3500 yuan, this is to deduct the cost as the basic life, regardless of individual differences, similar to "make it rigidly uniform".
"The personal income tax system is established since 1980 Chinese, wage and salary income expense deduction standard only adjusted three times, and 800 yuan expense deduction standard maintained for 12 years." Zhu Weiqun said, the so-called expense deduction standard, is regardless of income, deduct money left to pay taxes, the current is deducted 3500 yuan, "the cutoff point that should not be called the personal income tax".
The future, the expense deduction will be divided into two blocks, in addition to merge items according to comprehensive income after the calculation of the basic expense deduction standard, also includes special deductions. Zhu Weiqun said, the future comprehensive income deduction will add support for the elderly, children education expenditure expenditure, housing mortgage loan interest payments, if the design of such a system, there should be discussed to improve the wages and salaries of deducting the cost of basic standard.
He said, with a salary to count 3500 yuan is enough, the future if the comprehensive income deduction,