Millions of annual salary, about 400000 tax, high-income people looking forward to Deduction Policy ca1477

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Million annual salary pay about 400000 high income tax deduction policy to "I worked so hard to earn one million annual salary, but to pay about 400000 of the personal income tax (tax), and some stocks overnight earned millions of dollars, the stock transfer is exempt from tax, this is not too flat." The director of a consumer goods company on the first financial Zhang Li said. Chinese tax are rare in the world of the classified income tax system, the concrete is divided into 11 categories, namely income from wages and salaries: individual industrial and commercial households operating income; interest, dividends and bonuses; property rental income; income from transfer of property etc.. One of the most familiar to the general public, than the wage and salary income. After the adjustment, the current salary is in 3500 yuan of tax exemption, take 7 progressive rates (3%~45%), monthly income in 80 thousand yuan (960 thousand yuan annual income tax rate reached 45% above). This means that if the tax in accordance with the current tax, the annual salary of executives actually get only about 500000 yuan. As for regulating the distribution of income tax on labor income, high income earners do play a role in regulating the tax, but the exposure to many executives, that 45% of the tax rate is too high. Zhang Li believes that the marginal tax rate of 45% is high, their annual pay so much tax, did not enjoy better public services in education, medical. Some talents around the choice to the development of other countries, one of the reasons is the personal tax burden without supporting social welfare. PWC personal tax consulting partner Zhang Jianjing on the first financial China said, in fact only from the tax rate is not high, Chinese. In the case of the United States, the United States tax (including 39.6% tax and land tax such as California 13.3%) the highest marginal tax rate of more than 50%, higher than Chinese. But the United States adopted comprehensive tax system, personal education, housing and other deductions before tax, rather than China "across the board". China is currently establishing a comprehensive classification and the combination of tax system, through education, increase the mortgage interest deduction to change the current situation of tax "across the board". Lou Jiwei, former Minister of the Ministry of Finance said in the NPC and CPPCC on tax reform plan this year, the combination of comprehensive and classification has been submitted to the State Council, according to the plan, this year will be submitted to the NPC for consideration. People familiar with the tax reform plan of anonymity on the first financial idea said the tax reform plan is to reduce the total tax burden of low-income persons, timely increase such as education, pension, and other special mortgage interest deductions. "Such as personal occupation development, re education such as mortgage interest deduction, this set of residential basic life to deduct, such as raising a child, at what stage is the stage of compulsory education, high school, or college, should be deducted. Of course, we are now open "two children", the big city and small city standards, what is the real cost is not the same. The tax law cannot be said to the big city small city more, less, always have a unified standard. There is support for the elderly, these are more complex information systems need to improve personal income and property, need to amend the relevant laws." Lou Jiwei said. Adjust the tax rate level.

百万年薪交40多万个税 高收入者期待抵扣政策“我辛辛苦苦挣了百万的年薪,却要缴纳40多万个人所得税(个税),而有人炒股一夜暴富挣了几百万元,股票转让时却不用交个税,这确实不太公平。”一家日用消费品企业税务总监张丽对第一财经感慨道。中国个税属于世界上少有的分类所得税制,具体被分为11类,分别是工资、薪金所得:个体工商户的生产经营所得;利息、股息、红利所得;财产租赁所得;财产转让所得等等。其中最为普通大众熟悉的,莫过于工资薪金所得。经调整后,目前工资薪金在3500元免征额后,采取7级累进税率(3%~45%),月所得在8万元(年所得96万元)以上税率达到45%。这意味着如果按照现行个税纳税,年薪百万的高管实际拿到手只有50多万元。作为调节收入分配的个税,对劳动所得的高收入者的确发挥着税收调节作用,但本报接触到不少高管,都认为45%的税率偏高。张丽认为,45%的边际税率偏高,自己一年缴纳这么多个税,并没有在教育、医疗方面享受到更好的公共服务。而身边的一些优秀人才选择去其他国家发展,原因之一就是个人税负重而没有相配套的社会福利。普华永道中国个人税务咨询合伙人张健菁对第一财经称,其实仅从个税税率来说,中国并不算高。以美国为例,美国个税(包括国税39.6%和地税如加州13.3%)最高边际税率超过50%,高于中国。但是美国采用的综合个税制度,个人纳税前有教育、住房等抵扣,而非中国的“一刀切”。中国目前正在建立综合与分类相结合的个税体制,通过增加教育、房贷利息抵扣来改变目前个税“一刀切”的情况。财政部原部长楼继伟今年在全国两会上表示,综合与分类相结合的个税改革方案已经提交国务院,按计划将于今年提交全国人大审议。一位不愿透露姓名的熟悉个税改革方案的人士对第一财经表示,个税改革方案总的想法是降低中低收入者的税负,适时增加如教育、养老、房贷利息等专项扣除项目。“比如说个人职业发展、再教育的扣除,比如说基本生活的这一套住宅的按揭贷款利息要扣除,比如说抚养一个孩子,处于什么样的阶段,是义务教育阶段,还是高中、大学阶段,要给予扣除。当然我们现在是放开‘二孩’了,大城市和小城市的标准,真正的费用到底是多少,也不太一样。税法也不能说大城市就多点,小城市就少点,总是要有一个统一的标准。还有赡养老人,这些都比较复杂,需要健全的个人收入和财产的信息系统,需要相应地修改相关法律。”楼继伟称。调整个税税率级距也是此次个税改革的一大内容。早在2011年,财政部调整工资薪金所得税率结构,将当时9级超额累进税率减少为7级,并对级距作相应调整,取消了15%和40%两档税率,扩大了5%和10%两个低档税率的适用范围,进一步减轻了中低工薪所得纳税人的税收负担。同时,财政部扩大了最高税率45%的覆盖范围,将当时适用40%税率的应纳税所得额,并入了45%税率,加大了对高收入者的调节力度。此次个税税率级距如何调整尚不可知。中国社会科学院财经战略研究院研究员杨志勇对第一财经表示,当前个人工资薪金所得最高边际税率过高(45%),适用标准过低,不利于中国吸引高端人才。张健菁观察到,为了降低高端人才个税税负,一些地方政府采取的做法是税收返还。一些公司五年甚至十年前会采取帮高端人才承担税负的做法,但这部分税费负担较大,因此现在不少公司取消了这一做法,除了极少数不可替代的高端人才外,不少海外人才与国内员工同薪同酬,公司会给予些教育、住房补贴。让张丽不忿的是,自己辛苦赚的工资需要缴纳45%个税,而那些炒股一夜暴富的真正富豪却不用交个税。张健菁告诉第一财经记者,为了鼓励个人投资股市,中国对个人转让上市公司股票的所得继续暂免征收个人所得税。对利息、股息、红利所得、财产转让所得征收20%个税。这的确让不少人觉得不公平,因为辛辛苦苦的劳动所得税率最高可以达到45%,而资本所得适用个税税率是20%。劳动所得和资本所得税负不公平已经得到政府重视。近期国务院发布《关于激发重点群体活力带动城乡居民增收的实施意见》,要求合理调节财产性收入。平衡劳动所得与资本所得税负水平,着力促进机会公平,鼓励更多群体通过勤劳和发挥才智致富。在未来个税改革中,通过基本扣除和诸如教育、住房支出等专项扣除,将可以降低个人劳动所得税负,平衡劳动所得与资本所得税负水平。相关的主题文章: