How will the new tax law affect your wallet
Taxpayers with monthly income below 20000 yuan can have their tax burden reduced by more than 50%——
How will the new tax law affect your wallet
Personal income tax is an important tax type in most countries, playing a prominent role in raising fiscal revenue and regulating income distribution. After this amendment, the personal income tax system has shifted from a classified tax system to a comprehensive and classified tax system. The basic deduction standards have been raised, and special additional deductions have been added. The reform of personal income tax has taken a historic step, and the tax burden on taxpayers will be significantly reduced——
8On the 31st of the month, the fifth meeting of the Standing Committee of the 13th National People's Congress voted to pass the decision on amending the Personal Income Tax Law. The personal income tax system has shifted from a classified tax system to a comprehensive and classified tax system, and the basic deduction standards have been raised. Special additional deductions have been added, marking a historic step in the reform of personal income tax.
This is the seventh revision of the Personal Income Tax Law since its passage in 1980, and a comprehensive 'overhaul'. What policy considerations are behind a series of new regulations? What impact does it have on taxpayers? Regarding relevant issues, reporters from Economic Daily and China Economic Net interviewed experts and scholars.
The 'comprehensive system' conforms to the principle of fairness
Personal income tax is an important tax type in most countries, playing a prominent role in raising fiscal revenue and regulating income distribution. Currently, it is the third largest tax type in China after value-added tax and corporate income tax.
Experts generally believe that the most important significance of this amendment is to promote the transformation of personal income tax from a classified tax system to a comprehensive and classified tax system, clarifying that residents' personal income from wages, salaries, labor remuneration, royalties, and royalties is comprehensive income, and calculating personal income tax on a consolidated basis according to the tax year.
The original individual income tax law in our country implemented a classified tax system, which classified and taxed various types of personal income separately. The comprehensive tax system is based on the taxpayer's entire annual income, after deducting statutory expenses, and can effectively reflect the taxpayer's comprehensive tax burden capacity. However, the tax system is relatively complex and requires a high level of management and administration.
Professor Zhu Qing from the School of Finance and Economics at Renmin University of China analyzed that the advantage of a classified tax system is that it is convenient for source withholding and easy to manage, but the disadvantage is that it is not conducive to the fairness of tax burden among taxpayers, and it is easy to violate the principle of horizontal fairness in taxation, that is, people with the same tax paying ability should pay the same tax, and it is also not conducive to reflecting the principle of vertical fairness in taxation, that is, people with higher income ability should pay more tax.
“纳税人的各项收入综合起来一并计税符合税收公平原则。此次全国人大修订个人所得税法，将居民个人取得的工资薪金、劳务报酬、稿酬和特许权使用费加总作为综合所得，按纳税年度合并计算其个人所得税，从而向综合与分类相结合的个人所得税制迈出了关键性一步。”朱青说。
“分类税制对各种所得区别对待，不同收入来源适用不同的税率和扣除标准，相同总收入的人有可能税负差异很大，不能充分体现量能负担的原则，调节收入分配的作用难以发挥。”北京大学经济学院教授刘怡认为，新个税法建立起综合与分类相结合的税制，更能体现税负公平，是个税制度一次革命性的变化。
实行综合与分类相结合的个人所得税制，还将对国家治理现代化产生重要影响。“在综合与分类相结合税制下，自然人纳税人需要将全年纳入综合所得的各项收入汇总向税务机关申报纳税，这将带来政府与纳税人关系的重大变化，有利于提高纳税人意识，对于促进国家治理现代化具有重要推动作用。”中国社科院财经战略研究院税收研究室主任张斌说。
减税不仅体现在“起征点”
在此前的个税改革中，“起征点”一直是焦点问题。自2006年1月1日起，三次提高了减除费用标准，由800元提高到3500元。“随着我国经济快速发展、人们收入及生活水平提高，原定的减除费用标准已无法适用目前的消费水平。”北京国家会计学院财税政策与应用研究所所长李旭红说。
这次个税改革将“起征点”标准确定在什么水平，从修法一开始就备受关注。
个税法修正案草案提交全国人大常委会一审后，有观点认为草案规定的5000元“起征点”应该提高。新个税法最终确定，居民个人的综合所得，以每一纳税年度的收入额减除费用6万元以及专项扣除、专项附加扣除和依法确定的其他扣除后余额，为应纳税所得额。这也意味着，新个税法维持了一审稿提出的每月5000元“起征点”标准。
全国人大常委会办公厅举行的新闻发布会上，财政部副部长程丽华对此解释，5000元的基本减除费用标准是统筹考虑了城镇居民人均基本消费支出、每个就业者平均负担的人数、居民消费价格指数等因素后综合确定的。“基本减除费用标准确定为每月5000元，不仅覆盖了人均消费支出，而且体现了一定的前瞻性。”她说。
专家学者普遍认为，分析新个税法的减税效果，不能只盯住“起征点”。“这次个税改革的主导思想之一，就是要给中低收入者减税，但与以往几次改革不同的是，这次减税并不是单纯地提高费用扣除标准。”朱青认为。
在朱青看来，新个税法的减税措施体现在三个方面。一是将费用扣除标准从每月3500元提高到5000元，提高了近43%，让一部分低收入者受益；二是加进了专项附加扣除，包括子女教育、大病医疗等支出，从而使费用扣除标准从过去的“一刀切”变成个性化的费用扣除，让税前扣除标准更加贴近纳税人的实际情况；三是调整了累进税率表，拓宽了3%和10%两档低税率对应的所得级距。“应当说，这次‘三管齐下’的减税措施是这次个税改革的亮点之一。”他说。
为了便于社会理解此次改革的减税效果，程丽华还举了具体的例子，针对月工薪收入15000元的纳税人，按照修改后的税法计算，只需要交税790元，税负减轻58%。如果再考虑其他扣除项目，以及这次新增加的专项附加扣除，税负还会进一步减轻。“月收入在2万元以下的纳税人税负可降低50%以上。”程丽华说。
平稳落地尚面临考验
全新的分类与综合相结合税制如何实施、减税红利能否有效兑现，这是新个税法通过后面临的重大考验。对新个税法而言，一系列政策还需要在实施细则中明确，特别是专项附加扣除、税收征管等问题。
“修改后的税法设立了六个专项附加扣除项目，根据税法授权，国务院下一步将对扣除的范围、标准和实施步骤作出具体规定。实施专项附加扣除是一次全新的尝试，对纳税人申报纳税和税务机关征收管理都提出了更高要求，为确保这项政策平稳实施，我们将结合现有征管条件，对有关制度本着简化手续、便于操作的原则来设计。”程丽华说。
李旭红认为，专项附加扣除的实施应考虑据实列支、限额扣除、简便等原则。“相关支出享受税前扣除的条件，就是判断其真实性、合法性，最重要的依据便是合法凭证。合法凭证并不局限于发票，如大病医疗费、教育费等并不一定能够取得发票，有可能是行政事业单位的收据。同时，还可以通过公安、金融等部门的数据交互，进一步减少纳税人的负担。这些需要相关的规定予以明确，在具体实行时应遵循简便、降低遵从成本的原则。”她说。
“新税制模式从推出到相对稳定和成熟需要一个过程，下一步在完善相关配套行政法规的同时，建立与新税制模式相适应的税收征管体制机制是关键。同时，在条件成熟时，应逐步扩大纳入综合计征范围的所得项目，更好地发挥个税在促进税负公平和调节收入分配方面的作用。”张斌说。
刘怡认为，此次修法建立起全新的综合与分类相结合的税制模式，制度设计复杂，需要较高的征收管理水平，如何保证新税制顺利实施，对税务机关来说是一个不小的挑战。“采用每月预扣预缴、年终汇算清缴这种新的扣缴模式，设计出尽可能精准的预扣预缴机制减少补税或退税，让预扣预缴阶段的税收负担与年终实际汇算清缴时的税收负担相匹配是建立自然人自行申报纳税制度需首要解决的问题。”刘怡说。
“税务机关将全力做好各项征管准备，打造好纳税服务保障体系，保障新税制的平稳落地。”国家税务总局所得税司司长邓勇表示，要简化纳税流程，优化办税程序，减少资料报送，让新税制的红利能够便捷地落实到每个纳税人手中。
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