Wu Bangguo said that after communication and coordination with the State Council and repeated research, it was further revised.
On June 27th, the exemption amount of the draft amendment to the individual tax law submitted to the Standing Committee for deliberation was 3,000 yuan, which was raised to 3,500 yuan after deliberation. What caused this revision?
Speaking at the meeting of the Standing Committee, Wu Bangguo, chairman of the National People's Congress Standing Committee (NPCSC), said that 83% of the public who expressed their opinions through the Internet wanted to raise the wage deduction standard on the basis of the original plan, which reflected the people's expectations. "At this meeting, we took a serious and responsible attitude, comprehensively considered opinions from all sides, and actively communicated and coordinated with the State Council. After full deliberation and repeated research, we further revised the draft. "
Yesterday, Li Fei, deputy director of the National People's Congress Standing Committee (NPCSC) Law Commission, said at a news conference that this reflected that the National People's Congress Standing Committee (NPCSC) had really promoted democracy and scientific legislation.
Li Fei explained that more than 80,000 people put forward more than 230,000 opinions on the draft amendment to the individual tax law. Although the revised scheme submitted by the original second trial did not modify the standard of 3,000 yuan expense deduction, the first-class tax rate was reduced from 5% to 3%, which increased the tax reduction for 70% of the working class. However, when the the National People's Congress Standing Committee (NPCSC) Group Meeting deliberated the revised plan, some members asked whether the tax burden could be further reduced, so it was finally set at 3,500 yuan.
Interpretation 2 What is the impact of setting a threshold of 3,500 yuan?
The number of taxpayers has decreased by about 60 million; The annual tax revenue decreased by about 654.38+060 billion.
At yesterday's press conference, Wang, deputy director of the Department of Taxation and Administration of the Ministry of Finance, said that after the expense deduction standard was raised from 2,000 yuan to 3,500 yuan, the tax burden of taxpayers was generally reduced, which reflected the state's compensation for the rising living costs of residents caused by factors such as rising prices. After the adjustment, the tax payment of the working class decreased from the current 28% to 7.7%, and the number of taxpayers decreased from 84 million to 24 million. This means that after the adjustment, about 60 million people do not need to pay personal income tax, leaving only about 24 million people to continue to pay taxes. Previously, the Ministry of Finance predicted that the tax exemption would be raised from 2,000 yuan to 3,000 yuan, and the personal income tax payer would be reduced from the current 28% to 12%.
This revision of the tax law is the first revision of the tax rate table since the third revision. The original 9-level excess progressive tax rate was reduced to 7-level excess progressive tax rate. In this review in the National People's Congress Standing Committee (NPCSC), the minimum tax rate was reduced from 5% to 3%.
Wang said that by adjusting the structure of wage income tax rate, most wage income taxpayers can further reduce their tax burden while enjoying raising the expense deduction standard.
According to Wang, according to static calculation, the personal income tax was reduced by about 654.38+06 billion yuan in the whole year, of which the reduction brought by raising the expense deduction standard and adjusting the wage income tax rate range was about 654.38+04.4 billion yuan, accounting for 46% of the personal income tax earned by 2065.438+00 wages. If it is implemented on September 1 day, the income will be reduced by about 53 billion in the four months of this year.
Interpretation 3 Why did the revision decision take effect on September 1 day?
Relevant departments should prepare for implementation according to the revised tax law.
Why can taxpayers still enjoy the benefits of legal amendments after three months? Liu Lijian, deputy director of the Income Tax Department of State Taxation Administration of The People's Republic of China, explained at the press conference that after the National People's Congress Standing Committee (NPCSC) deliberated and passed the amendment to the individual income tax law, the State Council needed a period of time to make corresponding amendments to the implementation regulations of the individual income tax law, and relevant departments should carry out implementation preparations according to the revised individual income tax law and implementation regulations.
In addition, because there are many amendments, a lot of preparatory work needs to be done to ensure the implementation in place and facilitate the operation of taxpayers and tax collection and management departments. For example, the software modification test of personal income tax collection and management has been carried out, and the software modification and adjustment of more than 5 million withholding and remitting units have been implemented. In addition, it is necessary to publicize, coach and train the national tax system, the vast number of withholding agents and taxpayers.
She said that the above work must be completed within two months.