The Impetus For The Rise Of Tax Sources Is Still Insufficient.

Individual tax reform is related to everyone's rights and obligations.

A new round of individual tax reform plan has taken shape. According to media reports, the tax reform plan has basically taken shape and is likely to be reported early next year.

The reform of China's personal tax system is approaching the direction of Taxation, and the establishment of a redistribution system will lead to a substantial increase in the tax revenue of high-income groups.

Reform is the result of forced efforts.

In the context of active fiscal policy, expenditure has increased substantially, and the impetus for the rise of tax sources is still insufficient.

According to the Ministry of finance data, in October this year, the national fiscal expenditure increased by 36.1% over the same period last year, the growth rate reached a 3 year high. The fiscal revenue of that month increased by only 8.7% over the same period last year, a decrease of 0.7 percentage points compared with that of September.

1~10 month cumulative total public revenue of 128848 billion yuan, an increase of 7.7% over the same period last year, an increase of 5.4% over the same period; the national general public budget expenditure of 134154 billion yuan, an increase of 18.1% over the same period last year, an increase of 16.7% in the same caliber, 78.2% for the budget, an increase of 4 percentage points over the same period last year.

Insiders pointed out that the scale of tax reduction implemented by the camp changed to hundreds of billions, which to a certain extent made the already embarrassing financial situation worse.

There are a few taxes that can increase taxes and adjust economic structure.

Levy property tax

The strict taxation of electronic shops will bring immediate negative effects. If it affects employment, it will outweigh the gains.

The current personal tax is mainly the "payroll tax".

According to Mr. Li Weiguang's data, in 2004, China's personal income tax income was 173 billion 705 million yuan, of which 65% came from

And the salaries of the middle and low income people account for the overwhelming majority.

The less than 20% of the rich people account for 80% of the total bank deposits, and the personal income tax paid by them is less than 10% of the total tax revenue.

According to the open data of the Ministry of finance, in 2012, China's personal tax income was 582 billion yuan, of which the income from wages and salaries was 357 billion 700 million yuan, accounting for 61.4%, and in 2013, the ratio rose to 62.6%.

2015 national "two sessions", CPPCC National Committee member Jia Kang said, now hand over

There are only 28 million people, accounting for less than 2% of the total population. The personal tax has already been marginalized. If we increase the tax allowance again, only a few people will pay taxes.

The reform direction that has been put forward is the combination of synthesis and classification, highlighting the characteristics of synthesis.

In the future, wage income and other income will be combined to cover the excess progressive mechanism.

This can solve the problem that some tycoons do not pay their own salaries without paying personal income tax.

Under the existing system, excessive progressive mechanism is irrelevant to them.

Once a tax covers all income, the rich will be charged the highest marginal tax rate, which is much more reasonable.

The rich will pay more taxes, and the tax avoidance abroad will be included in the tax scope.

It's easier said than done, and the reason why China's personal income tax is reduced to a payroll tax is mainly due to incomplete personal information, private enterprises and individuals, and tax avoidance.

In recent years, the influx of wealthy immigrants has made some resources earn money through domestic companies' financing, and then emigrated to low tax countries to enjoy China's chance of becoming rich.

For real entrepreneurs, this is a difficult time for pformation. Once the personal tax rises, there will undoubtedly be more immigrants.

Can China's income data cover overseas and overseas groups? I am afraid it is very difficult at the moment.

In addition, the owners of private enterprises have a high tax on the surface. In fact, because of the imperfect protection, a large part of the tax revenue is used for future protection.