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个税改革方案大局已定 坚持了起征点是5000元
作者:admin 发布于:2018-11-19 17:35

At the end of August, the second instance procedure will be carried out for the individual income tax reform plan. After this round of deliberations, the overall situation of the individual income tax reform plan has been decided.
Unfortunately, although more than 130,000 proposals have been made for this round of tax reform, the final version may not satisfy the expectations.
Fang Xiao-juan learned that the current round of tax reform program still adheres to the content of the starting point of 5,000 yuan unchanged, while taking a prudent attitude towards the content of special deductions. That is to say, in this tax amendment plan, there is little possibility that rent, interest on mortgage and other special items can be taken as a tax deduction content.
Previously, in the revision of the current tax reform program, the most anticipated is that we can deduct family expenditure such as illness expenditure, children's education, mortgage interest, rent as a tax payment. Especially in the case of encouraging childbearing, if we can not fully consider the problem of family tax burden, we will face the problem that we can not afford to bear and support, and the enthusiasm for childbearing is not high.
However, the experts of this tax revision plan group ultimately believe that these special deductions can not be reasonably carried out under the current conditions, and are not well connected with the content of social security, which easily causes the unreasonable tax burden of people with low income and those with high income.
However, in the revision of this tax plan, we have begun to link the issue of tax threshold with the level of index change which has a greater impact on life, such as price, and can adjust it dynamically. In addition, the maximum tax rate for 45% may be reduced to 40% as appropriate.
At the end of August, this tax reform plan will be considered by the Standing Committee of the National People's Congress for the second time. It is expected that a new tax reform plan will be implemented from 2019. Under the historical condition that China's economic development needs to stimulate domestic demand and expand consumption as the driving force of growth, the individual tax reform program is of particular concern.
Unfortunately, the inclusion of household mortgage, interest and rent expenditure as a tax deduction seems to be difficult to implement in the short term. This is obviously disappointing for many urban residents who live in Guangshen and other cities with high house prices and heavy mortgage burden.
However, the result is not surprising.
One expert said that before the long-term mechanism of the real estate market was finally established, real estate and housing prices were the key targets of government regulation. Under this background, how can we expect the government to introduce policies to encourage housing consumption? At present, the down payment of second-home loans in many cities is 7-80%. There are not many families who can afford to buy a house. Under this condition, it is not significant to deduct some rent and loan expenses. At the same time, if a tax is allowed to be deducted from mortgage or mortgage interest expenditure, the high-income people will increase the consumption of housing, which is contrary to the spirit of real estate regulation, and will result in new income distribution unfairness.
In addition, the proportion of taxpayers of personal income tax in China is not very high at present. According to the current threshold of 3500 yuan, about 44% of the employed people in China belong to the taxpayers. If the threshold is raised to 5000 yuan, the proportion of taxpayers will be reduced to 15%. If the threshold is raised again, the proportion of taxpayers will be reduced to 15%. The proportion of taxpayers is too low, which is not conducive to national tax planning.
The content of the proposal also points out that individual tax reform is a step-by-step and reasonable step-by-step reform, and can not be accomplished overnight.


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