案例展示
联系方式

地址:
电话:
联系:

案例展示

当前位置:主页 > 案例展示 >      
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

8月底,个人所得税改革方案将进行二审程序,过完这轮审议之后,个税改革方案大局已定。
 
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.
 
 
 
很可惜的是,虽然这轮个税改革方案征求意见得到了13万多条的建议,但是最终版本恐怕并不能令抱有很大期望的期待者们满意。
 
Unfortunately, although more than 130,000 proposals have been made for this round of tax reform, the final version may not satisfy the expectations.
 
 
 
 
 
房小评获悉,本轮个税改革方案依然坚持了起征点是5000元的内容不变,同时对于专项扣除的内容采取审慎对待的态度。也就是说,本次个税修改方案当中,对于房租、房贷利息等专项内容作为个税扣除内容的可能性不大。
 
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.
 
 
 
之前,在本轮个税改革方案修改当中,大家最期待的就是能够将大病支出、子女教育、房贷利息、房租等家庭支出作为个税纳税专项扣除。尤其是在鼓励生育的情况之下,如果不能够充分考虑家庭税负的问题,大家就面临生不起和养不起的问题,生育积极性不高。
 
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.
 
 
 
但是,本次个税修改方案小组专家最终认为,这些专项扣除在目前条件下尚不能合理进行,与社保类内容衔接不好,容易造成收入低的人税负重,收入高的人税负轻的不合理税负问题。
 
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.
 
 
 
但是,本次个税方案修改中,已经开始将个税起征点问题与物价等对生活影响比较大的指数变化水平挂钩,可以动态调整。另外,对于45%的最高征税额可能酌情考虑下调到40%。
 
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.
 
 
 
8月底,这次个税改革方案即将通过人大常委会二次审议,有望从2019年开始执行新的个税方案。在中国经济发展需要刺激内需和扩大消费为增长动力的历史条件下,个税改革方案尤其令人关注。
 
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.
 
 
 
可惜的是,家庭房贷、利息和房租支出纳入个税扣除额的事情看起来短期内难以实行。这对于很多生活在北上广深等房价高和房贷负担重的城市居民来说,显然有些失望。
 
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.
 
 
 
不过,这个结果也并不意外。
 
However, the result is not surprising.
 
 
 
一位专家表示,在房地产市场长效机制最终构建完成之前,房地产和房价都是政府调控的重点对象,在这个背景下,怎么能指望政府出台鼓励住房消费的政策呢?目前,很多城市二套房贷首付已经是7-80%,买得起房的家庭不多,这个条件下抵扣些许房租房贷支出,意义不大。同时,如果允许房贷或房贷利息支出抵扣个税的话,那么高收入的人群都会加大买房消费,这与房地产调控精神相悖,而且会造成新的收入分配不公。
 
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.
 
 
 
另外,目前我国个人所得税纳税人群比例其实并不高,按照目前3500元的起征点标准来看的话,全国在职就业人群约有44%的人属于纳税人群,如果将起征点调高到5000元的话,则纳税人群比例降低到15%,如果再调高起征点比例,则纳税人群比例过低,不利于个税全国统筹。
 
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.
 
 
 
这次个税改革方案建议内容也指出,个税改革毕竟是个分步骤和合理逐步推进的改革工作,不可一蹴而就。
 
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.

 


下一篇:个税起征点5000元后 社保缴费按什么标准交?

上一篇:埃森哲研究显示分布式发电威胁电网营收

友情链接: 织梦CMS官方 DedeCMS维基手册 织梦技术论坛 梦想娱乐 济南名门男子会所 昆明尚品男子会所 昆明新概念男子会所 昆明东方男子会所