New year’s new reform where is the point of strength of personal income tax reform-winpm

New year’s new reform: where is the point of strength of personal income tax reform? According to the voice of China "news and newspaper digest" reported, if 2015 is the key year of fiscal reform, then 2016 is the year of fiscal and taxation reform. In many reform measures, personal income tax reform, which is closely related to each of us, has attracted much attention. In the future, the force point of tax reform? How will it affect the lives of the people? At present, China’s current tax system is the classification of personal income tax, the income of the taxpayer is classified, "levy, respectively each settlement" means of tax revenue collection. The tax contribution rate of middle and low income people is about 65%. In fact, a monthly salary of less than 3500 of the people don’t need to pay a tax, and the rich groups will have more ways of tax avoidance, high income people do not get paid by the month, nobody was withholding taxes; all assets, foreign investment income and other income taxes tend to become all kinds of, contribute to the society a fish escaped through the seine. Ultimately, the main force of Taxation has become the monthly wage earners, the normal tax deduction of the wage earners, Peking University Law School Professor Liu Jian Wen introduced, the future establishment of a natural tax collection management system is the direction. Liu Jianwen: the main body of the current income tax levy is mainly the wage earners. Because of the lack of tax payment platform, tax identification number and so on, the tax evasion of the high-income group is more. Now to establish a natural person tax management system, the taxpayer’s information, third party information, tax identification number formed a network, especially in the era of big data, tax evasion is very difficult. Not to say that for low-income people is not established, but the focus is on high-income groups. The party’s the third Plenary Session of the 18th CPC Central Committee proposed to gradually increase the proportion of direct taxes. The so-called direct taxes, a very important feature is that according to personal income and property determines the number of burden level, that is to say the rich more tax. At the end of last year, the reform plan of deepening the collection system of state land tax collection has been clearly defined, and it is necessary to establish a natural person tax management system with high income people as the focus. Renmin University of China professor Zhu Qing explained that the personal income tax is the most typical example of direct taxes. Zhu Qing: for example, classified income tax, such as wages, mainly withholding; if the implementation of a comprehensive classification of combined, but also your own annual income of all kinds of tax returns, which is called withholding and personal declaration combined. Therefore, the tax authorities need to have a technical support. The technical support is that it needs to know the income of each person, a natural person, he may have income in Beijing, in Shanghai also have income, and even foreign income, so the technical support is necessary. The direction of tax reform is the trend of the times, and the combination of classification and comprehensive management methods have been demonstrated many times. Although the establishment of tax information management system is difficult, but with the promotion of tax collection and management law, the technical conditions of tax reform will be guaranteed. (reporter Zhang Wen Liu Yichen) into [Sina Financial shares] discussion

新年新改革:个人所得税改革的发力点在哪儿?   据中国之声《新闻和报纸摘要》报道,如果说,2015年是财税改革的关键年,那么2016年则是财税改革的落地年。多项改革措施中,与我们每个人都息息相关的个人所得税改革备受关注。未来,个税改革的发力点在哪儿?又将如何影响百姓的生活?   目前,我国现行的个税制度是分类个人所得税制,即对纳税人的各项收入进行分类,采取“分别征收、各个清缴”的征管方式取得个税收入。中低收入者税收贡献率达65%左右。   事实上,月薪低于3500的人员不需要缴纳个税,而富裕群体会有更多的方式避税,高收入人群并不按月拿工资,没人给他代扣代缴;各种资产增值、境内外投资收益等收入五花八门,却往往成为税收贡献社会的漏网之鱼。最终税收的主力就成了月月拿工资,正常扣税的工薪阶层,北京大学法学院教授刘剑文介绍,未来建立一个自然人的收税管理体系是方向。   刘剑文:现在的个人所得税征税的主体主要还是是工薪阶层。高收入群体由于你纳税平台,纳税识别号等还没建立,往往逃税的比较多。现在要建立一个自然人的税收管理体系,纳税人的信息、第三方信息、纳税识别号形成了一个网络,尤其是大数据时代,逃税就很难了。不是说对于中低收入者不建立,但重点是对高收入者群体。   党的十八届三中全会明确提出要逐步提高直接税比重。而所谓直接税,一个很重要的特点就是根据私人所得和财产的多少决定负担水平,简单说来就是富人多缴税。去年年底出台的《深化国地税征管体制改革方案》已经明确,要建立以高收入者为重点的自然人税收管理体系。中国人民大学教授朱青解释,个人所得税就是直接税最典型的例子。   朱青:比如说,分类所得税比如工资,主要是代扣代缴;如果实行综合分类相结合,就还要你自己每年把各种收入加总报税,这叫代扣代缴与个人申报相结合。这样征管方式就发生变化了,税务机关就需要有一个技术支撑。这个技术支撑就是它要知道每个人的收入有多少,一个自然人,他可能在北京有收入,在上海也有收入,甚至国外也有收入,所以这个技术支撑就很有必要了。   个税改革的方向是大势所趋,分类和综合相结合的征管办法也已经被多次论证,虽然涉税信息管理制度建立有难度,但随着税收征管法的推进,个税改革的技术条件将得到保障。(记者 张闻 刘祎辰) 进入【新浪财经股吧】讨论相关的主题文章: