Keywords personal income tax; Tax refund system; Tax refund procedure; Tax refund standard; Consumer price index
Under the background of the current global financial crisis, it is particularly important to protect the fundamental interests of taxpayers, especially to ensure that the quality of life of individual income tax taxpayers will not be greatly reduced because of the financial crisis, which is a major issue facing the construction of a harmonious society. China has established a relatively complete rescue system for low-income households, special care recipients, disabled people who are not low-income households, lonely elderly people and abandoned babies. However, the assistance system for ordinary working-class people is basically blank.
After 30 years of reform and opening up, China's national strength has been continuously enhanced, and the assistance system for ordinary wage earners should be put on the agenda, which is also in line with the principle that the fruits of reform and opening up should be enjoyed by the whole people.
Based on the above considerations, it is necessary to establish a personal income tax rebate system. The author believes that the so-called personal income tax rebate means that under certain circumstances, the tax authorities will refund part or all of the tax to taxpayers according to the amount of personal income tax paid by taxpayers. First of all, the personal income tax rebate system conforms to the principle of fairness, that is, it can pay more taxes and refund more taxes; Secondly, the tax refund system makes citizens realize that "tax is taken from the people and used by the people", which can mobilize the enthusiasm of residents to pay taxes actively and play a good demonstration role in encouraging citizens to pay taxes in good faith; Finally, it reflects the government's concern for the ordinary working class and is conducive to building a harmonious society.
First, taxpayers enjoy the personal income tax rebate.
Under what circumstances can taxpayers enjoy personal income tax refund? The author believes that the tax refund should be strictly controlled, and it is suggested that the following situations should be tentatively set:
In the first case, the taxpayer encounters a major accident. When a taxpayer unfortunately encounters a major accident such as a car accident, an illness, an earthquake, etc., resulting in a personal financial crisis, the tax authorities may refund part or all of the taxes they have paid upon the taxpayer's application. Although China's Regulations on Minimum Living Security for Urban Residents, which came into effect on June 1 999+1October1,clearly stipulates that serious accidents or personal illness can be solved through welfare subsidies and other systems. However, the personal income tax rebate system and the Regulations on Minimum Living Security for Urban Residents are applicable to different groups of people. The minimum living security for urban residents is applicable to people whose annual income level is lower than the minimum living security standard, and they may not have paid personal income tax at all. The personal income tax rebate system is suitable for ordinary wage earners who have paid personal income tax, and they themselves cannot enjoy the minimum living guarantee. Therefore, the establishment of a tax refund system for taxpayers (individuals) who have suffered major accidents not only reflects taking from the people and using them for the people, but also helps to build a harmonious society.