In the first two months of this year, the special tax deduction policy has benefited more than 44 million people.
Column:Industry information Time:2019-04-15
From January 1st, the newly revised "Personal Income Tax Law of the People's Republic of China" was officially implemented.

From January 1st, the newly revised "Personal Income Tax Law of the People's Republic of China" was officially implemented. Taxpayers can enjoy the reduction of 6 special deductions on the basis of the 5,000 yuan "starting point" per month. The tax is "good".

The "Government Work Report" proposes to promote steady growth in consumption. We will take measures to increase the income of urban and rural residents and increase their spending power. Implement the newly revised Individual Income Tax Law so that approximately 80 million taxpayers who meet the tax reduction policy should enjoy it. Nowadays, the special tax deduction policy for individual taxes has been implemented for more than three months. How much do residents feel? How much does it take to reduce the tax on individual consumption and promote consumption? What methods has the tax department adopted to make the policy accurate? The reporter conducted an interview.


Special additional deductions -

Full consideration of the differences in personal burdens

Shao Guanghua, an employee of a consulting company in Shenzhen, rented a house in Xixiang, with a monthly income of 10,000 yuan. As the pillar of the family, he has parents who need to be cared for, and two children in elementary school. In the first three months of this year, Shao Guanghua got a total of more than 1,000 yuan in salary. It turns out that since the New Year's Day this year, Shao Guanghua can enjoy the special tax deduction for the tax, including the education cost of two children is 2,000 yuan, the rental fee is 1,500 yuan, and the parental expenses are 1,000 yuan. Calculated, the monthly payment is less than the original. More than 400 taxes. Shao Guanghua said with emotion: "Special supplementary deductions involve medical care, old-age care, education, etc., and fully take into account the actual living burden. For the old ordinary wage earners, this tax cut allows us to have real Get it!"

There are still many people who enjoy the special deduction of “policy red envelopes” like Mr. Shao.

In Shandong, talking about the tax reform to make employees and businesses enjoy the dividend, Liu Haitao, financial director of Haomai Technology Group, is very touched. In October last year, the number of people paying a tax was about 8,100, and the monthly tax amount was about 770,000 yuan. With the implementation of the special additional deduction policy, the number of taxpayers has been reduced to 4,000, and the amount of tax paid has been reduced to about 400,000 yuan. Before and after comparison, the number of taxpayers and the amount of taxes are about half less. "This is equivalent to 370,000 yuan a month to send employees a 'red envelope'." Liu Haitao said that the tax reform will not only benefit the employees, but also help the company retain talents, motivate employees to work, and help enterprises develop.

According to the latest data from the State Administration of Taxation, the special deduction for personal income tax, which was implemented on January 1 this year, has benefited more than 44 million in January and February. In addition to the implementation of the “starting point” reform implemented on October 1 last year, the two-step tax reform has all been implemented, and 84 million people can not pay taxes.

Compared with the “starting point” in October last year, what are the characteristics of special deductions? Hu Yijian, dean of the Institute of Public Policy and Governance at Shanghai University of Finance and Economics, believes that raising the “starting point” and special additional deductions are the main measures to reduce personal income tax, but their functions are different. "Comparatively, the special additional deduction is more specific to the individual's basic living expenses, more fully consider the difference in personal burden, more in line with the basic principle of taxation. Compared with the improvement of the 'starting point', there is a tax reduction universality At the same time, it is also more differentiated, fair and reasonable.” Hu Yijian said that it will be an efficient policy choice to improve the combination of “starting point” and special additional deduction.

Bai Jingming, deputy dean of the China Academy of Fiscal Science, believes that the six special deductibles currently set up are aimed at ensuring basic people's livelihood needs and can reduce the tax burden of residents in a targeted manner. In addition, special additional deductions can also achieve good social benefits. For example, the special additional deduction of the elderly is an effective measure to deal with the trend of social aging.

The money bag has promoted consumption -

Residents' quality of life

After the tax reform, the residents’ money bags were even more drums. So, what can these incomes be used to do?

Ms. Zhao, a Beijing citizen, has been working for six years, and now earns about 10,000 yuan a month. She believes that the consumption concept of the working class is mainly to live within its means. The tax is paid less, the income is increased, and the consumption is more emboldened. "After raising the tax threshold in October last year, I paid less than 450 yuan a month, plus the current special deduction, which can pay 700 yuan less per month. One year, almost More than a month's salary." Ms. Zhao said that she intends to use this money to "charge" herself: "I am going to test the CPA, I need to report the training course, buy a reference book. The tax cuts are just enough. Used to pay for these expenses."

Recently, Mr. Wang, a citizen of Shandong Gaomi, is in a good mood. It turned out that he has newly added a 7-seat SUV. "Now the monthly tax is reduced. It is equivalent to the money and oil money for the car in the month. This preferential policy is real and direct! Now it is a good spring, and it is a spacious one. Cars, with a family driving by car, are a gift for the whole family. After saving money, I also plan to buy massage chairs and coffee machines to let my family enjoy a higher quality of life."

Mr. Wang said that during this period, the individual tax was decreasing and the income was increasing. As the VAT rate decreased, the car and other commodities followed the price drop. For consumers, if they increase or decrease, they will naturally be able to “upgrade and upgrade”.

Hu Yijian believes that this tax reform has greatly reduced the proportion of taxpayers for personal income tax, especially reducing the tax burden on many low- and middle-income earners. The cultural income of education, tourism and other cultural consumption, as well as enjoyment consumption, is relatively flexible. Tax reduction and income increase are of positive significance for stimulating consumption and expanding domestic demand.

In 2018, the contribution rate of China's final consumption to economic growth was 76.2%, an increase of 18.6 percentage points over the previous year and 43.8 percentage points higher than the total capital formation. With the continuous optimization of the economic structure, the role of consumption in driving economic growth will be further enhanced. Bai Jingming believes that the tax reduction and exemption will increase the purchasing power of consumers, which is conducive to giving play to the basic role of consumption in economic development, stabilizing domestic effective demand, and providing strong support for the smooth operation of the economy.

Timely training and counseling -

Handing the "policy red envelope" to the taxpayer

After the implementation of the special tax deduction policy, the special deduction information deducted by the individual will become the basis of tax deduction. Compared with the tax reduction method that simply raises the “starting point”, the special deduction is more complicated and requires taxpayers. The amount of information reported has also increased. To implement the policy well, it is necessary to solve the problems encountered by taxpayers in a timely manner.

In order to allow taxpayers to enjoy the benefits of tax reductions conveniently, the tax authorities responded to the concerns of the masses and tried to help taxpayers accurately fill out special deductions and facilitate deductions. The taxation department of Fangzi District of Weifang City has gone deep into the enterprise to help taxpayers accurately calculate the tax reduction bonus through peer-to-peer contact and hand-to-hand counseling. They are familiar with the special deductions and filling methods, and through the “personal income tax” mobile APP, the special deduction information is timely. Accurate entry into the system. “The timely training and guidance of the taxation department has helped us solve many problems,” said Mr. Zhang, head of human resources at a local company.

"'The natural person tax management system withholds the client' is understandable and easy to use. The country gives me a 'up' salary of more than 300 yuan." Chen Wenjie, who works in a hospital in Wujiagang District, Yichang City, Hubei Province, said that the staff at the tax bureau With the help of the hospital, the hospital is actively using the “natural person tax management system withholding client”. According to Zhong Hongtao, the head of the hospital's finance department, the financial staff can download the special deduction application information of the employees of the unit through this system. After filling out the declaration form according to the template, the report can be imported into the system, and the system can automatically calculate the employee's payment. Personal income tax. Moreover, employees can log in to the client to view their own declaration information, and find that they have mis-filled or missed the information, and can contact the finance department for revision in time. The tax will be clearly understood and assured.

The tax reform involves the interests of thousands of families and is a major reform that benefits the people. A set of "combination boxing" of tax reform, while giving many people "increasing salaries", also made some people feel guilty: some measures in the tax reform will not increase their tax payment. ? When you encounter a problem, who can you answer? No, Xiao Wang, who is in charge of financial work in a company in Longhua District, Shenzhen, is guilty of doubts about tax reform.

After the tax reform, labor income such as wages and salaries and labor remuneration will be comprehensively taxed. Xiao Wang’s company is about to issue a one-time bonus for the whole year of 2018. Many employees worry that their year-end bonus will be integrated into the comprehensive income, which will increase the applicable tax rate and thus increase the tax burden. Xiao Wang could not explain to you accurately and consulted the local tax bureau.

The staff of the Inland Revenue Department patiently and meticulously explained to him the "Notice on the convergence of preferential policies after the revision of the Individual Income Tax Law" issued last year. The "Notice" stipulates that if a resident individual obtains a one-time bonus for the whole year and meets the relevant regulations, before December 31, 2021, the comprehensive income of the current year will not be incorporated, and the annual one-time bonus income will be divided by the amount obtained in 12 months. According to the monthly comprehensive income tax rate table, determine the applicable tax rate and quick deduction, and calculate the tax separately. Resident individuals can obtain a one-time bonus for the whole year, and they can also choose to incorporate the comprehensive income of the year to calculate the tax.

After listening to the staff's explanation, Xiao Wang understands that in the next three years, the unit's annual one-time bonus can be selected to be integrated into the comprehensive income tax, or it can be calculated separately according to the original practice. “I went back to my colleagues to explain them and let everyone dispel their concerns. It can be seen that the state has fully considered the needs of taxpayers in reducing taxes and reducing taxes, and the tax authorities have helped us to understand these good policies. Tax, intimate and affordable."