事关所有人的钱包!个税法第七次大修 这些事情你该知道
昨天(19日),事关个人所得税法修正案草案提请十三届全国人大常委会第三次会议审议,钱包情该这是个税个人所得税法自1980年以来的第七次大修。其中最为关注的法第一点就是个税起征点拟由每月3500元,提高至每月5000元。修事按照现行个人所得税法,知道工资、事关薪金所得的钱包情该基本减除费用标准为3500元/月,劳务报酬所得、个税稿酬所得、法第特许权使用费所得,修事每次收入不超过4000元的知道,减除费用800元;4000元以上的事关,减除20%的钱包情该费用。
不仅如此,个税此次修正完善了有关纳税人的规定。草案借鉴了国际惯例,明确引入了居民个人和非居民个人的概念,并将在中国境内居住的时间这一判定居民个人和非居民个人的标准,由现行的是否满1年调整为是否满183天,以便更好地行使税收管辖权,维护国家税收权益。
个人所得税是目前我国仅次于增值税、企业所得税的第三大税种,在筹集财政收入、调节收入分配方面发挥着重要作用。
此次个税法修正,对部分劳动性所得实行综合征税。现行个人所得税法采用分类征税方式,将应税所得分为11类,实行不同征税办法。草案将工资、薪金所得,劳务报酬所得,稿酬所得,特许权使用费所得等4项劳动性所得纳入综合征税范围,适用统一的超额累进税率,居民个人按年合并计算个人所得税,非居民个人按月或者按次分项计算个人所得税。
中国财政科学研究院院长刘尚希:“首先应当是要自行申报,第二就是税务部门应当利用这个信息技术、智能技术、大数据、云计算,要对所有纳税人的收入的情况、财产的情况、家庭成员的情况、你的教育支出的情况、你的房贷的情况,都得有一个全面的监管,而且对这些信息进行核实,这样的话才能真正使现有新的这个修正法案落地。”
同时,此次个税法修正适当简并应税所得分类,将“个体工商户的生产、经营所得”调整为“经营所得”,对经营所得,利息、股息、红利所得,财产租赁所得,财产转让所得,偶然所得以及其他所得,仍采用分类征税方式,按照规定分别计算个人所得税。
(责任编辑:关于我们)
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