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The state plans to compile a personal property tax levy tariff lines or paving

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Our tax burden will consider the future of home conditions, such as the maintenance of the population, such as the case of mortgage loans included in the deductible factor fairness; part of items of income, such as dividends, dividends and other hidden income tax will implement comprehensive and optimize rate structure .
--- Finance Minister Lou Jiwei had said

According to Xinhua News Agency yesterday, "the draft law to amend the tax collection and management (draft)" In the State Council Legislative Affairs deadline for comments. The content-rich draft a prominent feature is the clear legal position taxpayer identification number system. "National implementation of a unified taxpayer identification number system." The draft clearly the future, the tax department will prepare a unique and life-long numeric code to confirm their identity in accordance with national standards for corporate identity, citizenship and other taxpayers.

According to reports, the revised draft is expected to consider the second half of the NPC, so it started since 2008 to amend the law, "giving birth" up to six years of the new "Tax Administration Law" will usher in change reborn. Experts said the revised law, for our country, including personal income tax, real estate tax levy directly to the individual tax reform to reserve space for the country dominated by indirect tax shift pattern based direct tax reform to pave the way.

Reporters learned that the fastest this year in June the draft law will be submitted to the NPC for deliberation. NPC Standing Committee to consider three general, if successfully, 2016 New "Tax Administration Law" is expected through the implementation.

Have the same ID number search function

At present, China's enterprises, institutions, and social organizations have tax registration code, mainly by the area code and the organization code composed of individual business tax registration code for their identity card number. For individuals, the tax code system did not achieve full coverage.

Taxpayer identification number for natural persons, this draft clear: "natural person or a taxpayer or withholding agent shall, for the first time from the date of the taxpayer, the tax filing deadline before the expiration of the laws, administrative regulations, the tax authorities to declare tax authorities to log their taxpayer identification number. "

In fact, in 2005, the State Administration of Taxation in talking about personal income tax reform has been proposed, based on personal identification numbers, the preparation of a taxpayer identification number, as a basis, in accordance with the "one family" type storage requirements, establish a complete, taxpayers file accurate, the taxpayer income tax matters and its various information related to imputation and organize and implement dynamic management.

Experts point out that the draft proposes to establish a clear tax identification number for individuals, individuals do not pay taxes if there is behavior, will now apply the same tax enforcement measures. Before tax payer more engaged in business enterprises. Future China will gradually shift from direct to indirect taxes mainly for tax-based tax, more tax directly to individual citizens. Director of the Research Center of Peking University Liu Jianwen Finance Act states that "according to the draft, the future trading of the contract signing, for the driver's license must provide the taxpayer identification number, identification number has the same ID number as the search function can be citizens in all fields information linked together. "

To pave the way for real estate tax reform

Reporters noted that the current taxation system has organized staff research and feasibility studies, expected by the end of this year will be related to the initial formation of a tax reform plan. Besides real estate tax legislation are also stepping up the middle, the Council is expected this year. Tax law professor at the Institute of China University of Political Science Zhengwen Shi had an interview with reporters, said the personal income tax and estate tax is a direct tax reform focused on the future, an important goal of this amendment is to tax the Tax Administration Law provides legal support to individuals and guarantees.

Experts said that the future should be more direct taxation to individuals, you first need to be able to have full access to the personal information, including personal property information, transaction information. Relevant national ministries as well as banks and other financial institutions have mastered the information. It should be noted that, since 2008, "Tax Administration Law" Start revision has lasted for six years, but still "giving birth" The main reason is that the parties in the "tax-related information sharing" and so difficult to reach a consensus.

"The draft law to amend the tax collection and management (draft)" was enacted in 1992, after the 1995 and 2001 a small repair of a major overhaul. This revision was launched in 2008, is a major overhaul, modify the terms of more than the original terms, the draft will also be the case according to comments submitted to the NPC to complete the procedure of amending the law.

Tax on Life

Individual tariff lines will be bundled with what?

Pay social security, buy a house, play the stock market ...... Please provide your TFN, family levied a tax, property tax, inheritance tax ...... essay must first have a tax number for all. In the future, a small tariff lines will not only permeate our lives, will allow us to fully understand their own "tax on life."

ID number is probably a tax number

Individual tax number, it is likely that the ID number, or the establishment of the ID number on the basis of the ID number and social security number is the same as this year, after the merger of the social security system, everyone will have a social Security number, which means that everyone will have a "triple play" of numbers. Tax identification number and social security number one is common practice in the world.

Daily life in the future, as long as related contracts, agreements will be asked to provide personal tax number, sale, rental housing, stocks, when required to provide insurance; when every large bank will transfer to the account holder's tax department offers personal tax number.

There will be two tax reform action

China has proposed to establish a personal tax number can be traced back at least 10 years ago. In 2005, the State Administration of Taxation in talking about tax reform proposed, based on personal identification numbers, the preparation of a taxpayer identification number, as a basis, in accordance with the "one family" type storage requirements, establish a complete and accurate taxpayer files .

Personal tax number and a tax reform is often mentioned simultaneously. 2015, at the same time proposed the establishment of a personal tax number system, the Ministry of Finance, State Administration of Taxation is also a list of reforms in 2015 are listed, should pay close attention to promote tax reform, study and propose reforms.

Tax reform goal is "comprehensive taxable" very professional terminology. To illustrate, one side is a lot of baskets, which were filled with individual wage income, equity income, rental income, etc. These different rates of income tax levied, the result is low-income and high-income earners to pay the tax almost; while is a big basket, put inside all the income tax rate with a uniform tax, low-income people paying less tax, more tax high-income earners, which is the "comprehensive taxable."

Personal tax number is actually the big basket. In today's revenue diversification, with this tariff lines, each person can be moved into a tax information.

From all indications foreseen in 2015 and died two years of tax reform will have action, and individual tax number is necessary to achieve this reform technical conditions, both of which must be promoted simultaneously.

In fact, including the real estate tax reform, including inheritance tax, these direct tax reform is closely related to our vital interests, we need to establish a personal tax number system as a basis.

3 do not pay taxes or blacklisted

ID number, individual tax number, social security number is not the Three-in-one core issue is really important is the information system and whether the underlying common depth.

Can tax information with each person's identity information, bank information, real estate information sharing, the ability to get through the barriers sector, to achieve interoperability of the various departments of information, eliminate information "silos", which is the core of the system to establish a personal tax number is the core of the whole society to establish credit system.

From the experience of developed countries, in the whole social credit system, the integrity of the tax as an essential consideration, a person has a poor record of tax, will be in terms of immigration, bank loans and other "unable to move."

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