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China's actual situation

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Started 12 years ago by prvr9nDp2d

prvr9nDp2d
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 NO.12, 2009 
 Golden Card Project? economy and law 200 912 
 reform of personal income tax model studies 
 □ Deng Qian 1 
 Chen Cheng 2 
 (1 Graduate School of Southwest University of Finance and taxation; 2 Graduate School of Southwest University of Finance and Insurance) 
 Abstract: China's new round of tax reform program, it has been the personal income tax reform orientation to "implement comprehensive and classification of a combination of personal income tax system." This article from the personal income tax system mode 
 status quo-ended questions, drawing on international experience, combined with China's specific situation, personal income tax model of reform direction and the program was a series of discussions. Keywords: personal income tax model, a reform, China's personal income tax model overview (a) Personal Income Tax Information 
 personal income tax authorities and individuals to adjust (resident, non-resident persons) in the personal income tax levied between management processes and social relations that occur legal norms in general. Since 1980, the introduction of personal income tax, along with the rapid economic growth and people's income levels substantial increase in personal income tax revenue has been rapid growth. 1994 tax reform, China's personal income tax revenue was 8.31 billion yuan, by 2006 had reached 245.2 billion yuan, becoming second only to the value added tax, corporate income tax, sales tax, the fourth largest tax. 
 (two) Introduction of tax model 
 As China's social and economic stability and development, personal income tax system in our country play an extremely important role. In China, the development of personal income tax system, has experienced a long process from scratch. 
 personal income tax income tax system model includes classification, comprehensive income tax system and hybrid system of three. China is currently implementing a classification system imposed. 
 Classification income tax system (also known as the individual income tax system), is the same taxes, sub-determine their taxable income, the nature of the application of different people are different tax rates of income tax were levied. Its characteristics are clearly defined only for tax on taxable income, respectively, rather than the individual's total income tax consolidated. 
 comprehensive income tax system (also known as the general income http://turbotaxsoftware2012.webs.com/ tax system), is attributed to the same, regardless of how their income sources, all items of income of the taxpayer as a whole to be treated, according to a tax rate levied. Its characteristics are derived from a variety of sources plus the total of all forms of income tax, regardless of category, unified deductible. 
 mixed income tax system (also known as classified comprehensive income tax system), is a type of strong applicability. It refers to the classification of the taxpayer's income tax and individual income tax to implement cross-taxing the use of a parallel income tax system. Its characteristics are the same for two separate taxable income. In this regime, the press usually classified income tax system, and finally re-admittance of different income tax on the income of people aggregated, and the aggregate amount required a threshold, the threshold for the aggregate income of the part above in accordance with the comprehensive income tax quicken 2013 levied at progressive rates. 
 Second, the current individual income tax receipts model of the problem situation 
 our current income tax system tax model classification is a classification with less comprehensive income tax system. In the beginning of the introduction of personal income tax, income tax system to implement classification approach, levied simple, save quickbooks impose costs, but can take the resulting differential rates of different nature, is conducive to achieving specific policy goals. However, with the changing situation, this model exposed some problems in its implementation. Mainly in the following areas: 
 (a) the current taxation model with China's current economic development and trends incompatible with our current implementation of the classification obtained taxation model is far behind http://outletquickbooksproducts.webs.com/ the international practice. Based on China's socialist market economic system and the reality of joining the WTO, China's implementation of the conditions for classification income tax system has undergone major changes, the original scope of taxation can not adapt to the actual needs of today's economic development. 
 Furthermore, since our country is in the transitional period between the socialist market economy, national income distribution pattern is undergoing dramatic changes, rich-poor divide has become an indisputable fact, which determines the main task of our personal income tax is to regulate social assignments to achieve equitable distribution of the target, which is obviously not classified income tax system's advantage. 
 (two) current taxation model on narrowly, taxable income items caliber inconsistent tax collection loopholes exist 
 reform early stage of development, China's personal income tax object specified as 11 projects, and China's current personal income tax items of income taxes enumerated still in use today, including: wage and salary income, individual industrial and commercial households from production and operation , enterprises and institutions contract (lease) and other operating income, most of the implementation is the single tax, and therefore regressive, that is favorable for high-income groups. 
 Recently, China's market economy continues to develop, diversify sources of personal income, not only wages, salaries, and other labor remuneration of labor income as an important personal income, and the interest, dividends and bonuses and other capital income, and gradually became a personal important component obtained. In addition, China's actual situation, the inheritance tax income, such as income from stock transfer ability is to have capital 
 income, asset income and capital gains, but not all of these projects included in the scope of taxation, and 
 contrary to the original intention of the design of the tax burden. This view, as the real high-income people (capital bonus, business, etc.) sources of income and cost of living are often diverse ways deductible, a tax levy in the current structure, there is a big incentive for tax evasion and loopholes. 
 (three) the current taxation model lacks fairness, the task harder and harder to adjust the gap of the basic functions of personal income tax, except for the government to obtain revenue, is to act as the distribution of income among residents adjust the level means. Moreover, relatively speaking, in modern economic and social conditions, the latter aspect more important functions. The existing personal income tax law tax on taxable items classified as not personally all the revenue in the consolidated taxation, the tax burden is difficult to reflect the fair http://quicken2013-review.webs.com/ and reasonable principle of burden, resulting in a number of ways to avoid the high tax burden of taxpayers, tax evasion, and even not taxed behavior appears. 
 taxpayers the same amount of income they derive income due to the type of (project) is different from the same or different types of income incurred by the number of different taxes, high income tax burden appears lighter tax burden on low-income heavy phenomenon. If there are A, B duo, their income is 4,000 yuan, the difference is A's income for wages, B's income is disposable labor remuneration. According to tax law, the tax burden on their result is A is 235 yuan, B is 640 yuan. If B is 5 times of labor remuneration and not more than 800 yuan, you can successfully avoid tax. In addition, different types of (project) provide for different time of assessment of income, divided, sub, and, there may be the ability to pay the same (the same income) and different tax burden, or the ability to pay higher than the lower of the ability to pay the higher tax burden is not normal. 
 (four) the current taxation model expense deduction fixed expense deduction simplistic, easy to form the avoidance phenomenon 
 income tax system of the implementation of classification, for some fixed or fixed-rate taxable items less cost to taxpayers in different situations indiscriminately, without regard to price increases and income growth factors are bound to certain constant lack expense deduction standards flexibility. This is likely to cause decomposition of income, deductions and tax avoidance many other issues. On income and deductions do not discriminate, affecting the fixed rate on a unified standard deduction is reasonable. From the point of view of inflation, the impact of inflation on the personal income tax in addition to causing, aggravating the negative low-income individual income tax rates produced inflated "grade climb" Dan, but also due to inelastic increased taxpayer expense deduction The actual tax burden. 
 adopt a uniform standard deduction, twisted horizontal equity principle, the breeding of the "Matthew Effect" ①, difficult to reflect "the amount they can afford." In our payroll expenses deduction, for example, 200,831 revised "PRC Individual Income Tax Law", will wage and salary income of residents of personal income tax exemption is rated at 2000. This superficial equality, resulting in de facto inequality. For example, support for a family of three and a single taxpayer taxpayers, the same net 
 is obviously unfair. In fact the former and their dependents, each person can only be taxed after 2000, 
 get 667 deduction, only the latter 1/3. Therefore, in implementing a progressive tax categories, couples filing jointly fairer, help to adjust the tax burden on families. 
 Third, China Individual Income Tax http://intuitquickendownloadfree.webs.com/ Reform Thinking (a) the direction of reform International Reference 1, 
 taxation from world history, an individual income tax model gone from a classified income tax system to a comprehensive income tax system in the process. After World War II, the United Kingdom, France and other tax or mixed classification used in the past developed countries are turning to comprehensive taxation system, to the 20th century, 70 generations the basic conversion is completed. Some other middle-income countries and also in the 1960s and the development of family, seventy generations to complete the conversion. 
 China as the world's largest development house, the world's largest economy, efforts should be made to adapt to the trend of international economic development, such as accelerating the pace of reform in our country at present some essential basic system is not perfect or has not been established, the direct implementation of the main developed a comprehensive income tax model used there is a certain degree of difficulty. ② 
 reform - a combination of synthesis and classification of mixed income tax system 2, 
 As social and economic development and the final establishment of the socialist market economy, personal income tax reform is imperative. In theory, the three personal income taxation model, because the consolidated tax rate structure is simple, according to their income level and ability of taxpayers' tax burden 
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Posted 12 years ago #

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