Tax reform
Let high-income earners pay more taxes
The "Decision" proposes to gradually establish a comprehensive and classified personal income tax system.
In fact, the goal of tax reform of "combining synthesis with classification" was established as early as the 1990s. The unsuccessful pursuit of more than ten years shows the difficulty of reform. The Third Plenary Session of the 18th CPC Central Committee once again mentioned that individual tax reform has entered a critical period.
At present, China implements a classified tax system for individual taxes, and classifies personal income into 1 1, including income from wages and salaries, income from labor remuneration, income from production and operation of individual industrial and commercial households, interest, dividends and bonus income. Different income items are subject to different tax rates. For example, income from wages and salaries is subject to a progressive tax rate of 3% to 45%, and income from interest, dividends and bonuses is subject to a tax rate of 20%. This causes people with the same income to have different tax burdens due to different sources of income.
"At this stage, individual tax reform is becoming more and more urgent, because many people's incomes are becoming more and more diversified. The wage income of the general working class is withheld and remitted by the unit, and almost all taxes are collected. In addition to wages, high-income earners also have income such as real estate leasing and dividends, which is difficult to collect and manage. This is not conducive to the fair distribution of income. " Director of China Taxation Institute and professor of Shanghai University of Finance and Economics are nonsense.
The combination of synthesis and classification in individual tax can not only avoid tax loss, but also make differential deduction according to the living burden of different taxpayers, further embodying the principle of fairness. Lou Jiwei, Minister of Finance, said earlier that the dependent population and mortgage will be included in the deduction factor in the future. "For example, after the adjustment of the family planning policy, families with two children should have more tax deductible than families with only one child." Wang Weiqing, head of the Tax Teaching and Research Group of Shanghai Jiaotong University Overseas Education College, pointed out.
At present, China's individual tax accounts for about 6% of the total tax revenue, while that of developed countries is above 30%. After the tax reform, the tax burden of the rich class may increase, which is in line with the direction of "gradually increasing the proportion of direct taxes" in the Decision.
"In order to stabilize the tax burden, after the proportion of direct taxes comes up, the tax rate of indirect taxes such as value-added tax can be reduced. Indirect taxes are implicit in commodity prices, and the main undertakers are ordinary consumers. Reducing their tax burden is a great benefit to the people. " Zhang Bin, director of the Tax Research Office of the Institute of Finance and Economics of China Academy of Social Sciences, thinks.
Consumption tax adjustment
"Three high" goods will be taxed.
The "Decision" proposes: adjust the scope, links and tax rates of consumption tax, and include products with high energy consumption and high pollution and some high-end consumer goods into the scope of collection.
At present, consumption tax is levied on cigarettes, alcohol, cosmetics, yachts and other 14 commodities in China. These goods can be roughly divided into three categories: luxury consumer goods, goods that affect the ecological environment and goods that are harmful to health. With the development of economy, the tax items and tax rates of consumption tax are constantly adjusted. In the latest adjustment, skin care products such as shampoo and toilet water were deleted from the tax items, while golf equipment and high-end watches were included.
Today, many experts suggest that many ordinary cosmetics have changed from "luxury goods" to mass consumer goods and should be excluded from the consumption tax. Kang Jia, director of the Institute of Fiscal Science of the Ministry of Finance, pointed out that some heavily polluting goods such as batteries and luxury consumer goods such as private jets that have emerged in recent years should be included in the scope of consumption tax collection, increase their tax burden, and further guide the consumption direction of residents.
In addition to tangible goods, in recent years, some life service formats gradually tend to be high-grade and luxurious, such as high-grade entertainment consumption, high-grade domestic service, high-grade sports and leisure service, etc. "These high-end service consumption can also be the object of consumption tax collection." Hu, director of China Taxation Institute and professor of Shanghai University of Finance and Economics, thinks.
Real estate tax legislation
Fair land tax burden strengthens the link of retention.
The "Decision" proposes to speed up the legislation of real estate tax and promote reform in a timely manner.
Experts pointed out that from the previous "real estate tax reform" to "real estate tax legislation", it marked a major change in China's fiscal and taxation system.
"As a property tax, real estate tax is related to the interests of thousands of households, and the differences between the parties are very large. No matter what the final plan is, it is reasonable to brainstorm through legislation and form a consensus on reform in society during the formulation process. " Zhang Bin thinks.
Xiong Wei, vice president of China Finance and Tax Law Research Association, further stated that any content of increasing tax burden or modification of increasing tax burden in the future will be bound by the tax law.
Specific to the reform direction of real estate tax, Konka pointed out that real estate tax is actually a comprehensive concept, including both property tax, land value-added tax, land use tax and other related taxes. Perfecting the real estate tax in the future should be based on "fair land tax burden and strengthening the retention link" In addition to promoting the personal housing property tax pilot, we should also reduce the excessive housing land tax burden, degenerate the transaction link taxes and fees, focus on the development of the real estate tax in the retention link, and implement a highly excessive progressive tax rate for speculative housing.
According to Xinhua News Agency
come to the point
Before 10, the pilot program of camp reform was launched.
The total tax reduction exceeded 93.9 billion yuan.
According to Xinhua News Agency reporter 2 1 learned from State Taxation Administration of The People's Republic of China, in August, September and 10 months after the pilot reform of the camp was expanded to the whole country, the total tax reduction in three months was 432,643.8+0.7 billion yuan. Before this year 10, the pilot tax reduction of changing business tax to value-added tax was 93.965 billion yuan, and it is estimated that the tax reduction for the whole year will exceed 120 billion yuan. This means a smooth transition between the old and new tax systems, and the reform has achieved initial results.
According to the data of State Taxation Administration of The People's Republic of China, since August this year 1, after the pilot reform of the transportation industry and some modern service industries was promoted to the whole country, the cumulative tax reduction in three months was 4321700 million yuan, of which the pilot taxpayers reduced their taxes by 208 1 1 000 million yuan, and the original general taxpayers increased their tax reduction by 22.406 billion yuan due to deduction, plus the pilot in June and July.
Wang Jun, director of the State Taxation Administration of The People's Republic of China, said that at present, we should continue to do a good job in the pilot reform of the camp, strengthen the analysis of policy effects, and do a good job in the pilot reform of the camp in railway transportation, post and telecommunications and other industries next year.