Pay attention to the proposals of the two sessions

The CPPCC member, Yu-hui, issued a motion on raising the tax starting point:

Proposals for raising the threshold for personal income tax
: Proposal for raising the threshold of personal income tax
Sponsors: Yu-chien-Fu members
content: From the international perspective, the tax system of individual income tax is divided into the comprehensive tax system, classified tax system and comprehensive and classification of the three kinds of tax system. China's current individual income tax classification tax system, 1980 tax starting point for 800 yuan, 2006 adjusted to 1600 yuan, 2008 adjusted to 2000 Yuan, 2011 adjusted to 3500 yuan. China's GDP increased from 2011 to 58.8019 trillion yuan in 2014, urban residents disposable income from 2011 19109 to 2014 28844 yuan, the price level is also in the continuous growth, and the tax starting point has remained at 3500 yuan.
One, Proposal basis
(i) The current tax has lost the adjustment function of income distribution
The function of levying individual income tax has two aspects, one is to strengthen the adjustment function of tax revenue to income distribution, the other is to increase tax revenue to ensure the steady growth of revenue. Personal income tax threshold set to 3500 yuan, and four years did not make adjustments, the wage earners have become the main tax. Visible, the current individual starting point of the setting has made the levy of a tax has lost the role of adjustment of income distribution. From the view of fiscal revenue, the total state revenue of 2014 is 14.035 trillion yuan, and the income of individual income tax is only 737.7 billion yuan, the adjustment of the starting point of personal income tax will not have great influence on the revenue.
(ii) The current tax starting point is not in harmony with the requirement to improve people's living standards
with the development of China's economy, people's living standards are improving, consumption is not limited to basic necessities, spiritual consumption gradually increase the share. And the price rises, inflation and other factors affect people's income level, especially the high price of housing affect people's consumption level.
(iii) the implementation of a comprehensive tax system needs to undergo a certain process
the income of the individual is generally paid for by the household, such as home purchase, car, education, maintenance and other expenses, the family is a social cell, the family unit levy a tax of course more reasonable, in accordance with the requirements of the 18 session of plenary, need " Gradually establish the integration and classification of the individual income tax system. But the implementation of the comprehensive tax system needs to undergo a certain process, one is our country's credit system is not sound enough, the national moral level and developed countries also have a certain gap, the second is more income channels, it is difficult to complete statistics, some professional income in the form of cash, tax collection and management there are certain
(d) Raise the tax starting point to raise the income level of the middle and lower income people directly
the increase of the tax starting points, the income level of the middle and low income people will naturally increase, can increase the social consumption ability, enlarge the internal demand. and domestic goods to levy a 17% value-added tax, with the increase in the purchasing capacity of low-income people, will further increase the financialIncome。
Ii. Recommendations
To this end, it is proposed to adjust the threshold for personal income tax to 6000 yuan.