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个税起征点提至5000元一年减税3200亿

2018年09月04日 15:44来源:网络整理手机版

人民网北京8月31日电(记者孙博洋) 31日,个人所得税法草案修正案获得人大常委会通过。在下午举行的新闻发布会上,财政部副部长程丽华和国家税务总局总审计师刘丽坚就相关问题进行了解读。

程丽华表示,提高基本减除费用标准,也就是大家说的起征点,是这次修法的重要内容,社会关注度很高。最终将基本减除费用标准确定为每月5000元,主要是基于以下三个方面的考虑:

一是5000元的基本减除费用标准是统筹考虑了城镇居民人均基本消费支出、每个就业者平均负担的人数、居民消费价格指数等因素后综合确定的。根据国家统计局抽样调查数据测算,2017年我国城镇就业者人均负担的消费支出约为每月3900元,按照近三年城镇居民消费支出年均增长率推算,2018年人均负担的消费支出约为每月4200元。基本减除费用标准确定为每月5000元,不仅覆盖了人均消费支出,而且体现了一定的前瞻性。

二是这次修法除基本减除费用标准外,还新增了多项专项附加扣除,扩大了低档税率级距,广大纳税人都能够不同程度的享受到减税的红利,特别是中等以下收入群体获益更大。仅以基本减除费用标准提高到每月5000元这一项因素来测算,修法后个人所得税的纳税人占城镇就业人员的比例将由现在的44%降至15%。

三是在税法审议过程中,根据各方面的意见,又增加了两项扣除,一是赡养老人专项附加扣除,二是允许劳务报酬、稿酬、特许权使用费等三类收入在扣除20%的费用后计算纳税,这样使得相当一部分纳税人的费用扣除额进一步提高。月收入在2万元以下的纳税人税负可降低50%以上。

程丽华表示,修改后的个人所得税法从2019年1月1日起实施,为了让纳税人尽早享受减税红利,今年10月1日起,先将工资薪金所得基本减除费用标准提高到每月5000元,并按新的税率表计算纳税。明年1月1日起,将劳务报酬、稿酬、特许权使用费等三项所得与工资薪金合并起来计算纳税,并实行专项附加扣除。

程丽华认为,需要说明的是,5000元的标准不是固定不变的,今后还将结合深化个人所得税改革,以及城镇居民基本消费支出水平的变化情况进行动态调整。从个人所得税法实施以来的几次基本减除费用标准调整就能充分地说明这一点。

对于修法中新增了关于劳务所得、稿酬所得和特许权使用费所得减除20%费用的标准等条款,程丽华回应表示,在个人所得税法修正案草案审议和征求意见过程中,一些委员、专家和社会公众都提出建议,对纳税人取得的稿酬等收入允许扣除相关成本费用,修改后的个人所得税法采纳了上述建议,平移了现行税法规定,允许劳务报酬、稿酬、特许权使用费等三类收入在扣除20%的费用后计算纳税,也就是说,按照原收入额打了个八折以后计算纳税。同时为鼓励创作,稿酬所得在允许扣除20%费用的基础上,进一步给予再减按70%计算的优惠,两项因素叠加,稿酬收入实际上相当于按5.6折计算纳税。也就是说,我们有100元的稿酬收入,按照56元来计算纳税,这样就大幅度地降低了税负。

对于此次个税法修改能够减多少税负,程丽华回应表示,基本减除费用标准也就是个税起征点从3500元提高到5000元后,从总体上来讲,税收一年大致要减3200亿。

她还表示,个税起征点提高,包括我们这次新设立了专项附加扣除,这也是非常大的一个亮点,这六项专项附加扣除的项目增加了以后,商联网,大大地减少了我们公众的税负,减负就是增收,对于个人来讲,收入增加了以后,就可以很好地鼓励他们用于消费,扩大我们的消费需求,拉动我们的经济增长。

对于此次个税修法中加入的专项附加扣除,程丽华解读到,修改后的税法设立了六个专项附加扣除项目,惠来网,根据税法授权,国务院下一步将对扣除的范围、标准和实施步骤作出具体规定。实施专项附加扣除是一次全新的尝试,对纳税人的申报纳税和税务机关的征收管理都提出了更高的要求,为确保这一项政策平稳实施,我们将结合现有征管条件,对有关制度本着简化手续、便于操作的原则来设计。初步考虑对专项附加扣除设置一定限额或定额标准,既要保障纳税人方便纳税,相关支出得到合理扣除,又要体现政策公平,能够使广大纳税人实实在在地享受到减税的红利。

对于如何让专项扣除红利尽快落地,国家税务总局总审计师刘丽坚表示,下一步将对六项专项附加扣除的范围、标准和实施步骤作出规定,规定出台以后,为最大限度方便纳税人简化操作,税务总局还将抓紧研究制定配套操作办法。

刘丽坚表示,在具体操作中,初步有以下几点考虑:

一是申报就能扣除。纳税人只要结合自己的实际情况申报就能享受扣除。申报时尽量减少资料报送、简化办税流程,相关资料和凭证尽量不用报送到税务机关。

二是预缴就能享受。个人还可以将专项附加扣除信息提供给单位,每个月发放工资、代扣个税时,单位就可以根据个人的实际情况进行扣除,这样大家在每个月的预缴环节就可以享受到改革红利了。

三是未扣可以退税。如果大家没有将自己的相关信息告诉单位,预扣预缴环节没有享受到或者没有享受到位的,大家也不用着急,可以到第二年办理汇算清缴的时候申请退税,税务部门将为大家提供快速、便捷、安全的退税服务。

四是多方信息共享。在这次个税改革中,税务部门将与多部门实现第三方信息共享,核对申报信息的真实准确性,最大限度地减少纳税人提供证明材料,“让信息多跑网路,让纳税人少跑马路”。

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