The income tax system for the integration and classification

Pension, two children, mortgage interest, such as the burden is expected to be deductible

[micro News Network August 8 news] (economic information daily) the economic reference news reporter industry was informed that following the camp to increase, resource tax, personal income tax reform will become the biggest surprise in the next step reform of the tax system, in the second half of the year is expected to receive to accelerate. The individual income tax of our country will move towards a comprehensive classification and the combination of income tax system, wages and salaries, labor remuneration will be unified into comprehensive range of taxation. In addition, pension, two children, interest on loans family burden is also expected to into the deduction.

From the international perspective, the individual income tax in accordance with the collection can be divided into three types of tax system, tax classification, comprehensive and classification of the tax system. Our country is now the classification of the tax system, the source of a variety of different sources, different types of income classification, respectively, after deducting different costs, according to different tax rates. Current tax personal income tax of the taxable income includes income from wages and salaries, individual industrial and commercial households income from production and business operations, the contract management of enterprises and institutions, lease operating income, income from remuneration for personal services, interest, dividends, dividend income, income from lease of property, and property transfer income a total of 11 categories. 2015 financial accounts show that China's personal income tax revenue 867 billion 100 million yuan, accounting for 6.9% of the national tax.

Industry experts pointed out that the classification of the collection is since our country is long-term tax practice mode, currently exposed some problems, such as ignore the family burden, also caused by single source of income earners tax more, to diversify sources of income of high income groups pay less.

"For example, a personal wage income 3200 yuan, labor income of 800 yuan, another person only wage income of 4000 yuan, in now the classification of tax system, the second person must pay taxes, and the same total income the first person because earnings are not up to the cutoff point need not pay tax.

But the comprehensive calculation of words can be more fair." Beijing University Law School professor, China tax law research, Liu Jianwen, President of the economic reference news reporter said, the establishment of a comprehensive classification and the combination of personal income tax system is based on the reform of income distribution fairness considerations and optimize the structure of the tax system considerations.

This reporter has learned that the core content of the personal income tax reform is to establish a comprehensive and classified income tax system. The so-called comprehensive, popular speaking is to put a number of personal income and total together, then according to the point of view and the tax rate to calculate the amount of tax. In the current 11 types of income, which will be included in the scope of the comprehensive collection of taxes become the focus of attention.

In the eyes of Liu Jianwen, mainly according to the nature of the income division, for example, wages and salaries, labor income, income from lease of property and transfer of property income, before two is industrious income, after two is capital income, at least the four can be incorporated into the comprehensive scope of Taxation ".

China Academy of Financial Strategy Research Institute associate researcher Jiangzhen told the economic reference news reporter said that in addition to the characteristics of income, it should be fully considered information can be acquired, and to obtain the degree of information as the basis, such as labor remuneration, remuneration and other information to obtain full of can consider a lead into the comprehensive scope of taxation.

In addition to part of the income tax, the deduction will also become a core content of the personal income tax reform. Under the current tax system, the family burden of taxpayers is not taken into account. Finance minister Lou Jiwei has repeatedly proposed tax reform "in on the part of the income of the project to carry out a comprehensive tax at the same time, the family burden taxpayers, such as support of the population, mortgage loans are included in the deductible factors, more reflect the fairness of the tax".