Tax reform to improve the starting point adjustment rate level

The corresponding adjustment of the income of production and operation of individual households and the income tax rate of the contracted lease operation is from "Caixin Net" (reporter Jing Trainee reporter 邢昀) Chinese government Network news, Premier Wen Jiabao today (March 1) presided over the State Council executive meeting to discuss and principle the adoption of the PRC Personal Income Tax law amendment　　and the regional planning of Chengdu-Chongqing Economic Area. The meeting considered that in order to strengthen the adjustment of tax revenue to the income distribution, and further reduce the tax burden of the middle and lower income people, it is necessary to revise the personal income tax law, improve the deduction of the cost of salary and salary, adjust the level of the income tax rate, and adjust the income of the self-employed and the income tax rate of the lease operation.　　The Meeting decided that the amendments to the personal income tax law of the People's Republic of China should be submitted to the NPC Standing Committee for consideration after further modification. Tax reform has been put on the government's agenda since 2003, it has established the goal of "combination and classification", that is, the levy of tax levied on the basis of the current classification levy, gradually introduced the comprehensive levy mode, the income of wages, labor remuneration, property gains and so on comprehensive collection, at the same time, considering the different family situation of taxpayers,　　Personalized deduction for tax deductions. But in the past seven years, the tax reform was far from the ultimate goal, except for the two increases in wages and salaries, that is, the "starting point". In order to adjust the income distribution of individual income tax, objectively not only not to highlight this role, but also make a large number of working-class people to become the main commitment to the tax.　　In particular, the current basic living expenses of residents have begun to be taxed.　　In addition to raising the "starting point", reducing the level of tax rates, widening the scale, reducing the maximum marginal tax rate to reduce the burden on taxpayers, it is also a desirable content of tax reform. However, the relevant experts also pointed out that the personal income tax is facing a dilemma: the social requirements are very high, as a tool to adjust the income distribution, and the actual can do is very limited, two aspects of the contrast is too big, actually put it into a dilemma.