Dong Mingzhu, the representative of the National People's Congress of China, the chairman and president of Gree Electric Electric, once again suggested that the starting point of personal income tax to 10,000 yuan (RMB, the same below, about S $ 2,000).Affordable and daring to consume.
According to the First Financial and Economics, starting on October 1, 2018, the tax starting point increased from 3500 yuan per month to 5,000 yuan.Since then, Dong Mingzhu has raised its taxation point to 10,000 yuan each year.At present, the starting point of the comprehensive income tax of China is 5,000 yuan per month. If the special additional deduction is calculated, the actual starting point will be higher.
As for whether it is realistic to increase to 10,000 yuan, Tian Zhiwei, deputy dean of the Public Policy and Governance Research Institute of Shanghai University of Finance and Economics, said that compared with developed countries, the exemption of personal income tax in ChinaContinue to increase the exemption of exemptions will make the tax reduction benefits enjoyed by high -income groups than low -income groups.
He said: "For example, when the amount exempt from 3500 yuan per month was increased to 5,000 yuan, the original monthly income of less than 3500 would not get any benefits;The 5,000 yuan group can reduce the tax of 45 yuan; for high -income taxpayers who apply the highest marginal tax rate of 45%, it can reduce the tax of 675 yuan. "The increase in the initiative of individual taxes was increased to 10,000 yuan. For the current 1 billion people who do not pay individual taxes, there is no benefit. From the perspective of the amount of benefits, high -income people have obviously benefited more.And this is conflict with the general direction of individual tax reforms that pay attention to fairness and improve income distribution regulation.
Tian Zhiwei said, "The exemption of the personal income tax in my country is high, which has exceeded the most valuable value of the maximization income re -distribution effect. Therefore The focus of the focus, and due to the increase in economic growth income and inflation, the value of the actual amount exempt from the exemption exemption from the amount exemption is unchanged, and it can further consider the use of the tax credit system to replace the current Personal income tax exemption system. "
Because the exemption is a tax base tax preferential form, the intensity of tax discounts that taxpayers can enjoy depends largely on its applicable tax rate.Under the tax credit system, the taxable income of taxpayers will be reduced by the taxable income amount, and then the taxable amount is calculated based on the applicable tax rate before subtracting the tax deductible.So as to get the taxable amount.
Tian Zhiwei suggested that in the short term, first deducting some special additional deductions from the tax base and tax debt, such as from children's education, infants and young children, and the deduction of the elderly for reform, the deduction will be deducted.The amount is converted by a certain proportion (such as 10%) to the derived amount.Because regardless of income, the state should provide support and education support of the same value.
