Dong Mingzhu Has Basically Pointed Out The Problems Of China'S Personal Tax.

This year, the Ministry of Finance responded to the tax reform.

In response to a reporter's question, Minister of finance Xiao Jie said: "the Ministry of Finance and the relevant parties attach great importance to this reform. What I want to tell you is that the current reform plan of personal income tax is being studied and demonstrated. The general idea is that the reform of personal income tax should proceed from the reality of China, implement the combination of integration and classification, plan the overall design and implement step by step, and gradually establish a personal income tax system suitable for China's national conditions."

However, much more progress than before, Xiao Jie mentioned.

Some details.

For example, the tax system that combines taxonomy and integration, he disclosed, "the basic consideration is to collect taxes on some income items, such as wages, salaries, remuneration and remuneration.

Another new policy to be considered is to increase the special expenditure deduction related to family life appropriately. "

He also gave special examples of education such as "two child" families.

However, he also mentioned the conditions for the implementation of the integrated personal income tax system with "classification". "Some special items to increase the pre tax deduction need relatively mature social supporting conditions."

This is the pretext that we can always hear over the years when the tax reform has been stagnant for many years.

However, it is worth affirming that from the information revealed by Xiao Jie, the waiting time for personal repair is not too far away.

As for the annual threshold mentioned by the members, it is actually the most irrelevant thing in the tax reform.

The improvement of the tax threshold can alleviate the social class contradictions caused by the widening income gap. To some extent, the reason why China's current tax system does not play a basic role in regulating the income distribution gap is not only that the tax threshold is too low, but that the whole tax system needs to be overturned in the system design.

Dong Mingzhu, deputy to the National People's Congress, is most representative when talking about personal tax. She believes that the wage base salary of the working class should be further improved.

Let the rich people pay more taxes, or even take less than one hundred thousand of them to pay taxes; in this way, we can effectively reduce the gap between the rich and the poor, so that we can all share the same plane, wealth is more pparent, and promote economy and consumption.

And the tax level is not the most important thing, the important thing is fairness.

In a few words, Dong Mingzhu points out the nature of the tax and the problems of China's personal tax.

The essence of individual tax is to regulate the gap between the rich and the poor. It belongs to the income adjustment tax.

The basic logic should be that the poor do not pay taxes, and the rich pay more taxes.

Take the United States as an example, nearly 50% of the working class only takes 5% of the federal income tax, 10% of the highest income earners bear more than 60% of the personal income tax, and 1% of the highest income earners bear more than 30%, thus forming a more perfect "inverted Pyramid" tax burden structure.

Under the tax system of our country, the personal income tax paid by the rich over half of the social wealth is less than 10% of the total tax revenue, and 60% of the personal tax is contributed by the hardworking working-class.

Thus forming a tax structure with the poor as the main tax payer.

Why is this kind of opposite result? Because China implements a taxonomy that has long been abandoned by the international mainstream tax system, rather than a comprehensive tax system that is integrated by most countries in the world.

Compared with the comprehensive tax system, the taxable income tax system has obvious defects. It is difficult to comprehensively and completely reflect the real taxpayer's ability to tax the income of different types of income. Thus, the source of income is high and the people with high income are less paid or even not paid taxes.

Precisely because of the classification.

With the above drawbacks, from the historical context of individual income tax in the world at present, few countries have implemented a simple classification income system, but a mixed tax system which combines the comprehensive and personal income. In addition to the corresponding classification of individual income sources, a comprehensive personal income tax system is adopted to incorporate the annual income into the tax range, avoiding the paradox of more income items but less taxes.

In addition to providing a special tax credit for low-income groups, the tax deduction project also takes into account the family burden of taxpayers and the actual situation of supporting the population. It allows taxpayers to deduct a certain amount of living expenses for their support population and the actual burden. These reasonable system designs have balanced the tax burden to a certain extent, and have embedded the individualized and humane core of the system structure of the individual income tax.

The current deduction project in China is designed according to the taxpayers' personal expenditure, ignoring the family in the "local culture" of China.

The tradition also ignores the fact that personal income bears the expenses of the whole family.

It is ridiculous to support the elderly, but it is a fact.

The reform of individual tax is stagnant. It is no longer in the so-called technical level. In the vast majority of the world, where we are lagging behind, have achieved a comprehensive tax system, stressing difficulties is really a shame.

Why do we have to emphasize technical difficulties even if we achieve the comprehensive tax system across Nandu?

Especially in the implementation of the comprehensive tax system and the family as the main body of Taxation, many countries in the world have implemented for nearly half a century, and then make excuses at the technical level. The technical content of the excuse is too difficult.

Fortunately, the reason for this delay has become increasingly pale today.

The author hopes that the relevant departments can lay down the interests of the departments, stand on the whole social equity, build a fair and reasonable tax system for the development of China's social economy, and promote the tax reform.

Not only for two children, not only to support the elderly, not only for the purchase of tax, but more importantly, return to the essence of the tax, fair income distribution.

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