First, a positive answer

The tax threshold in p>218 will be raised from 3,5 yuan per month to 5, yuan per month (6, yuan per year); For the first time, four kinds of labor income, such as wages and salaries, remuneration for labor services, remuneration for manuscripts and royalties, are subject to comprehensive taxation; For the first time, increase special additional deductions such as children's education expenditure, continuing education expenditure, serious illness medical expenditure, housing loan interest and housing rent; Optimize and adjust the tax rate structure and expand the lower tax rate range.

2. The scope of collection

includes income from wages and salaries; Income from production and operation of individual industrial and commercial households; Income from contracted operation and leased operation of enterprises and institutions; Income from labor remuneration; Income from remuneration; Income from royalties; Income from interest, dividends and bonuses; Income from property lease; Income from property transfer; Accidental income; Other income subject to taxation as determined by the financial department of the State Council.

III. Basis of standards

Actual living expenses of urban residents

According to the relevant data of the National Bureau of Statistics, in 24, the average annual salary of urban employees in China was 16,24 yuan, and the annual per capita consumption expenditure of urban residents was 7,182 yuan. Based on the per capita burden rate of 1.91, the annual per capita household consumption expenditure of urban employees was 13,718 yuan, including clothing, food and 1,143 yuan per month.

Effect of tax policy

China's personal income tax system has always followed the principle of "ability to pay". Those who earn more pay more taxes, and those who earn less pay less taxes, which reflects the spirit of the state's policy of regulating social distribution. According to the statistical survey of household income of 55, households in 5 cities in China conducted by the National Bureau of Statistics, in 24, the per capita disposable income of low-income households, middle-income households, middle-income households, middle-income households and high-income households was 3,642 yuan, 6,24 yuan, 8,166 yuan, 11,51 yuan and 2,12 yuan respectively, and the per capita wage income of these family employees was 441 yuan and 729 yuan respectively per month.

financial affordability

the personal income tax revenue shall be shared by the central and local governments on June 4th. According to the data in 24, raising the deduction standard to 15 yuan will reduce the fiscal revenue by more than 2 billion yuan. The financial situation of different regions in China is unbalanced, the financial strength of the eastern region is strong, and the financial strength of the central and western regions is weak. Therefore, the adjustment of the deduction standard should also take into account the financial affordability of each region.