Experts Say Personal Income Tax Collection Should Be Given Appropriate Decentralization.

　　 Personal income tax law The draft amendment has been revised and revised for many times, and will be submitted to the Standing Committee of the National People's Congress for consideration from April 20th to 22. It is reported that the starting point of the tax reform is expected to be adjusted to 3000 yuan, and the tax structure is adjusted to 7 tier progressive tax rate 。 It is understood that, if the first pass is successfully passed, the individual tax adjustment scheme will be carried out by the end of June, and the second instance will be promulgated in the three quarter or year.

Insiders said that after the reform, more than 90% of the taxpayers' tax burden will be reduced, and a very small number of high-income people will have a moderate tax burden. However, the threshold of 3000 yuan should not be "one size fits all". There is a big gap between the living standards of all regions, and the starting points are unjust.

During the two sessions, representatives also jointly launched motions and proposals, suggesting that the tax threshold should be raised to 5000 yuan. But Wang Jun, Vice Minister of finance, said that if the deduction of wage income is adjusted from 2000 to 3000 yuan, the tax payer population will be reduced to 12% of the tax base population, that is to say, 48 million people will be reduced. However, if the increase to 5000 yuan, only 3% of people pay taxes, the existence of this tax is of little significance.

According to the reporter's survey, most people are satisfied with the threshold of 3000 yuan, but there are also some people, especially those living in the north and Guangzhou, who believe that they should raise to 5000 yuan. They say that the cost of living is too high. Housing accounts for at least 1/3 of their income. Moreover, personal income tax is not the main source of state revenue.

Liu Huan, vice president of the taxation School of the Central University of finance, economics and law, also suggested that the central authorities should decentralization of local taxes on local taxes, and local governments could formulate their own tax collection standards according to their own circumstances. From the operational level, it can allow local governments to increase or lower 20% on the basis of national tax collection standards. He said that the scope of individual tax collection should be indexed and linked to CPI. Half yearly adjustment or one year adjustment can further promote the scientific level of tax collection.

In addition, according to expert estimates, improvement Threshold The tax revenue will be reduced by 90 billion yuan, plus the effect of tax adjustment, which will eventually reduce about 120 billion yuan. Zhang Bin, director of the Tax Research Office of the finance and Trade Institute of the Academy of Social Sciences, pointed out that the personal income tax is not the main tax category in our country. In 2010, the personal tax income in China was 480 billion, accounting for only about 6% of the total tax. Therefore, the reduction of personal tax will not have a great impact on the tax scale.

Renmin University of China professor An Tifu, vice president of the China tax society, said that the greater impact on personal income is in fact that the income of high-income people is opaque. Therefore, the collection and management of this part of the personal income tax should be strengthened. Strengthening the collection and management of the income of the rich and improving the collection and management system are the proper measures to raise the personal income tax.