The Establishment Of The New Tax System Needs A Complete System Of Support To Operate.

It is unlikely that the housing mortgage loan introduced into the personal income tax will be implemented in 2016.

According to the information observed by the economic observer January 16th, from the relevant sources of the Ministry of finance, the reform of personal income tax with the aim of combining the classification with the classification will be carried out in accordance with the "overall design, one repair method and step by step" method. Based on the adjustment of the basic cost reduction standard, the labor income should be consolidated into comprehensive income, and the children's education and vocational education should be included in the special additional deduction, and the personal income and property information system should be established and improved.

The three contents were signed by the departments at the end of December 2015 and submitted to the core of the reform plan of the State Council's personal income tax.

According to the relevant people of the Ministry of finance, it seems that the way of individual tax reform is to "reform one side while fixing the law". The general direction has not changed. It is the establishment of a comprehensive personal income tax system with classification.

"Although this has been mentioned for nearly 20 years, it may be" real "in 2016.

The person said that the establishment and improvement of personal income and property information system is the real performance of "real".

The first step in the tax reform is to merge some tax items.

If we look at the "great integration" plan mentioned above, we should combine the regular income and the continuous labor income from wage income, labor remuneration, remuneration, etc.

"Other property gains, as well as temporary and incidental income, are still classified as" classified income ".

Li Hua said,

The establishment and improvement of personal income and property information system is the result of the big data of tax information and the application of Internet, and is also subject to the improvement of the level of tax collection and administration.

"It depends on the extent of the current tax system, the extent to which the collection and management is progressing, and whether the problems encountered in the information system are the imperfect system or the imperfect collection and management, or both, need further consideration."

She said.

Li Hua believes that the establishment of a new tax system needs a complete set of institutional support to operate. For the individual income tax reform, individual income flow and expenditure items and cost setting are required to get information to tax.

The reform plan and the collection and management measures need to complement each other, the system is perfect, and the collection and management can not keep up.

No way to run.

Therefore, in her view, it is necessary to establish and improve personal income and property information system.

At present, the scope of personal income and property is relatively large, and has the characteristics of diversity. The scope of registration is only a small part.

For instance, these explicit items, such as automobiles, commercial housing and wage earners, have been included in the registration scope, but many other invisible income and property have not been included.

The Revenue Department of the Ministry of Finance and taxation has already started the construction of personal income and property information system as early as 2015, but the progress is not optimistic.

"The finance department is cautious about the establishment of personal income and property information system. After all, the example of the real estate registration system is there."

Relevant finance and taxation personages said.