Analysis says tax starting point may be transferred to 3000 yuan this year

There is no timetable for the consolidated levy of the tax starting point this year. Wang Tao, vice minister of human Resources and social Security, Yang Zhiming, said recently that the Ministry of Social Affairs is cooperating with the Ministry of Finance and other departments to improve personal income tax starting points.　　In Friday, there were media reports, "on strengthening the adjustment of income distribution guidance and implementation rules" will be reported to the State Council, one of the breakthrough is a tax will be levied on the family for the tax unit, in order to reduce the tax burden. The experts said that the personal income tax as the main tax instrument to adjust the income distribution, does not rule out the possibility that the fee deduction standard (people often say the starting point), the tax rate and the level of the tax rate should be adjusted moderately, but the comprehensive levy of the family as the tax unit has some difficulties,　　And to make the tax fully realize its fair income distribution function, strengthen the collection and management is equally important. Exemption amount or can be adjusted to 3000 yuan "in the system of personal income tax, the deduction standard of individual income tax is one of the most popular contents, and the starting point is the easiest to understand compared with the system elements such as the excessively progressive tax rate of the complicated taxes. And on the surface is the tax burden with the individual and economic interests of the most closely a tax element.　　"Xu Wen, deputy researcher at the Treasury Department's Tax Policy Research Institute, said. According to the current personal income tax system in China, the deduction standard for salary income is 2000 yuan/month. Wahaha Chairman and general manager Zong Qing proposed that in order to really increase the income of ordinary people, should raise the starting point of tax to 5000 yuan. "If we want to raise the tax starting point this year, it is more realistic to set a tax starting point at $3000." Zhang Baoyun, a Deloitte tax partner, said: "It is unlikely that it will have a greater impact on tax revenues." "She also revealed that it is entirely possible not to set a specific amount, but by reference to CPI and other indicators of annual floating adjustment, the model has begun to explore the discussion."　　She further analyzed that such changes are not so big, there will be no structural adjustment, the relevant procedures for approval will not be too complicated. "Improving people's livelihood and adjusting income distribution has become an important task for the government this year, and the individual income tax as the main tax instrument for regulating income distribution does not preclude the possibility of a modest adjustment to the fee deduction standard this year," Xu Wen said. However, he also proposed that in the current domestic situation whether the need to improve the tax deduction standard is still questionable.　　Prior to that, some experts put forward, do not always pick up the point of "saying things", but in a tax based on the combination of integrated and classification of the tax system, on the premise of the tax system elements and collection and administration of a comprehensive reform.　　Xu Wen cautioned that lowering the tax burden on low-income groups does not necessarily have to be achieved by raising the starting point, which can be achieved by expanding the level of tax rates applicable to low-income groups and by reducing tax rates at all levels. Comprehensive Levy Xu Wen said: "The change of tax-paying units (individual or family) is a point of discussion in recent years, originated from the classification of income tax system and the individual as the tax payers brought about by the unfairness." "He liftedFor example, two families with a monthly income of 4000 yuan, two members of a family are 2000 wage earners, do not need to pay tax, and the other family has only one member of 4000 yuan wage income, it is necessary to pay taxes, the result is obviously unfair. According to Zhang Baoyun, a number of foreign countries in the personal income tax is levied on the family unit, the implementation of the joint Declaration system. "Compared to individual reporting, this family-imposed tax increases a lot of deductions, the tax rate will be reduced, and overall, such personal income tax collection is fairer and more reasonable."　　According to industry sources, last year, the relevant departments have organized a tax reform study, at that time, the voice is inclined to comprehensive tax, reference to foreign tax reform. However, compared with raising the tax starting point, the possibility of a comprehensive levy on taxes is much smaller. Zhang Baoyun that the personal income tax structural adjustment involves a very broad, the reform is very difficult, not overnight work. "The comprehensive collection of personal income tax is a very good trend for individuals, to reduce the tax burden on the country, is the need to improve the tax system." However, since it involves the adjustment of the whole tax structure and is directly related to the national tax revenue, it is not possible to implement such reform quickly under the realistic conditions of China.　　"To strengthen the collection and management of the same important personal income tax is the final link in the distribution of income ——— the personal income of the tax collection, the function of its fair income distribution is more and more people placed great expectations.　　There is a point of view, not only to increase the amount of tax exemption and other ways to reduce the middle and lower income tax burden, but also through the corresponding tax reform to reduce the income distribution gap. In the modern tax system, the tax which regulates individual income mainly includes individual income tax, consumption tax, property tax and so on. The individual income tax generally adopts the progressive tax rate, which reflects the higher income tax, the lower income tax, so as to achieve the goal of fair income distribution.　　In western developed countries, personal income tax is one of the most important main tax categories, which plays an important role in gathering state revenue and fair income distribution.　　As for the adjustment of the income tax by means of taxation, Zhang Baoyun said that some countries in the world, in addition to the normal personal income tax, also pay windfall tax or wealth tax, through special taxes to adjust the individual income tax burden. "By adjusting the level of tax rate and tax rate, it may also play an important role in increasing the tax burden of high-income groups, thus achieving the goal of regulating income distribution."　　"Xu Wen Analysis said that to enhance the tax revenue distribution adjustment role, it is necessary to integrate and classification of the tax system as the goal of the overall reform of the tax regime." "In any case, the rich and poor gap in the whole society is not by increasing the income tax burden of high-income earners can be solved, in fact, China's current personal income tax rate has reached 45%, the additional space has been relatively small, then need to strengthen the collection and management." "Zhang Baoyun said.