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<p style="margin: 0px 0px 26px; color: rgb(51, 51, 51); font-family: &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei&quot;, &quot;WenQuanYi Micro Hei&quot;, &quot;Helvetica Neue&quot;, Arial, sans-serif; font-size: 16px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.5px; text-align: start; text-transform: none; white-space: normal; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255); text-indent: 2em;">[摘要]扩大3%、10%、20%三档低税率的级距，3%税率的级距扩大一倍，现行税率为10%的部分所得的税率降为3%；大幅扩大10%税率的级距，现行税率为20%的所得，以及现行税率为25%的部分所得的税率降为10%；现行税率为25%的部分所得的税率降为20%；相应缩小25%税率的级距，30%、35%、45%这三档较高税率的级距保持不变。<p style="margin: 0px 0px 26px; color: rgb(51, 51, 51); font-family: &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei&quot;, &quot;WenQuanYi Micro Hei&quot;, &quot;Helvetica Neue&quot;, Arial, sans-serif; font-size: 16px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.5px; text-align: start; text-transform: none; white-space: normal; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255); text-indent: 2em;">备受关注的个人所得税法修正案草案19日提请十三届全国人大常委会第三次会议审议，这是个税法自1980年出台以来第七次大修，也将迎来一次根本性变革：<p style="margin: 0px 0px 26px; color: rgb(51, 51, 51); font-family: &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei&quot;, &quot;WenQuanYi Micro Hei&quot;, &quot;Helvetica Neue&quot;, Arial, sans-serif; font-size: 16px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.5px; text-align: start; text-transform: none; white-space: normal; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255); text-indent: 2em;">工资薪金、劳务报酬、稿酬和特许权使用费等四项劳动性所得首次实行综合征税；<p style="margin: 0px 0px 26px; color: rgb(51, 51, 51); font-family: &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei&quot;, &quot;WenQuanYi Micro Hei&quot;, &quot;Helvetica Neue&quot;, Arial, sans-serif; font-size: 16px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.5px; text-align: start; text-transform: none; white-space: normal; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255); text-indent: 2em;">个税起征点由每月3500元提高至每月5000元（每年6万元）；<p style="margin: 0px 0px 26px; color: rgb(51, 51, 51); font-family: &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei&quot;, &quot;WenQuanYi Micro Hei&quot;, &quot;Helvetica Neue&quot;, Arial, sans-serif; font-size: 16px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.5px; text-align: start; text-transform: none; white-space: normal; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255); text-indent: 2em;">首次增加子女教育支出、继续教育支出、大病医疗支出、住房贷款利息和住房租金等专项附加扣除；<p style="margin: 0px 0px 26px; color: rgb(51, 51, 51); font-family: &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei&quot;, &quot;WenQuanYi Micro Hei&quot;, &quot;Helvetica Neue&quot;, Arial, sans-serif; font-size: 16px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.5px; text-align: start; text-transform: none; white-space: normal; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255); text-indent: 2em;">优化调整税率结构，扩大较低档税率级距……一起关注这次力度空前的个税改革吧。<p style="margin: 0px 0px 26px; color: rgb(51, 51, 51); font-family: &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei&quot;, &quot;WenQuanYi Micro Hei&quot;, &quot;Helvetica Neue&quot;, Arial, sans-serif; font-size: 16px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.5px; text-align: start; text-transform: none; white-space: normal; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255); text-indent: 2em;">附说明全文<p style="margin: 0px 0px 26px; color: rgb(51, 51, 51); font-family: &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei&quot;, &quot;WenQuanYi Micro Hei&quot;, &quot;Helvetica Neue&quot;, Arial, sans-serif; font-size: 16px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.5px; text-align: start; text-transform: none; white-space: normal; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255); text-indent: 2em;">关于《中华人民共和国个人所得税法修正案（草案）》的说明<p style="margin: 0px 0px 26px; color: rgb(51, 51, 51); font-family: &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei&quot;, &quot;WenQuanYi Micro Hei&quot;, &quot;Helvetica Neue&quot;, Arial, sans-serif; font-size: 16px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.5px; text-align: start; text-transform: none; white-space: normal; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255); text-indent: 2em;">财政部部长 刘昆<p style="margin: 0px 0px 26px; color: rgb(51, 51, 51); font-family: &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei&quot;, &quot;WenQuanYi Micro Hei&quot;, &quot;Helvetica Neue&quot;, Arial, sans-serif; font-size: 16px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.5px; text-align: start; text-transform: none; white-space: normal; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255); text-indent: 2em;">委员长、各位副委员长、秘书长、各位委员：<p style="margin: 0px 0px 26px; color: rgb(51, 51, 51); font-family: &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei&quot;, &quot;WenQuanYi Micro Hei&quot;, &quot;Helvetica Neue&quot;, Arial, sans-serif; font-size: 16px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.5px; text-align: start; text-transform: none; white-space: normal; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255); text-indent: 2em;">我受国务院委托，现对《中华人民共和国个人所得税法修正案（草案）》作说明。<p style="margin: 0px 0px 26px; color: rgb(51, 51, 51); font-family: &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei&quot;, &quot;WenQuanYi Micro Hei&quot;, &quot;Helvetica Neue&quot;, Arial, sans-serif; font-size: 16px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.5px; text-align: start; text-transform: none; white-space: normal; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255); text-indent: 2em;">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。党中央、国务院高度重视推进个人所得税改革工作。习近平总书记指出，财政是国家治理的基础和重要支柱，科学的财税体制是优化资源配置、维护市场统一、促进社会公平、实现国家长治久安的制度保障，要深化税收制度改革，逐步建立综合与分类相结合的个人所得税制。李克强总理在2018年政府工作报告中提出，改革个人所得税，提高个人所得税起征点，增加子女教育、大病医疗等专项费用扣除，合理减负，鼓励人民群众通过劳动增加收入、迈向富裕。<p style="margin: 0px 0px 26px; color: rgb(51, 51, 51); font-family: &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei&quot;, &quot;WenQuanYi Micro Hei&quot;, &quot;Helvetica Neue&quot;, Arial, sans-serif; font-size: 16px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.5px; text-align: start; text-transform: none; white-space: normal; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255); text-indent: 2em;">为贯彻落实党中央、国务院决策部署，财政部、税务总局会同有关部门抓紧研究起草了《中华人民共和国个人所得税法修正案（草案送审稿）》。草案已经国务院同意。现说明如下：<p style="margin: 0px 0px 26px; color: rgb(51, 51, 51); font-family: &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei&quot;, &quot;WenQuanYi Micro Hei&quot;, &quot;Helvetica Neue&quot;, Arial, sans-serif; font-size: 16px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.5px; text-align: start; text-transform: none; white-space: normal; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255); text-indent: 2em;">一、修改的总体思路<p style="margin: 0px 0px 26px; color: rgb(51, 51, 51); font-family: &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei&quot;, &quot;WenQuanYi Micro Hei&quot;, &quot;Helvetica Neue&quot;, Arial, sans-serif; font-size: 16px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.5px; text-align: start; text-transform: none; white-space: normal; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255); text-indent: 2em;">这次修改个人所得税法，旨在落实党中央、国务院关于个人所得税改革的决策部署，依法保障个人所得税改革顺利实施。修改工作坚持突出重点，对现行个人所得税法不适应改革需要的内容进行修改，补充、完善保障改革实施所需内容。对其他内容，原则上不作修改。<p style="margin: 0px 0px 26px; color: rgb(51, 51, 51); font-family: &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei&quot;, &quot;WenQuanYi Micro Hei&quot;, &quot;Helvetica Neue&quot;, Arial, sans-serif; font-size: 16px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.5px; text-align: start; text-transform: none; white-space: normal; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255); text-indent: 2em;">二、修改的主要内容<p style="margin: 0px 0px 26px; color: rgb(51, 51, 51); font-family: &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei&quot;, &quot;WenQuanYi Micro Hei&quot;, &quot;Helvetica Neue&quot;, Arial, sans-serif; font-size: 16px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.5px; text-align: start; text-transform: none; white-space: normal; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255); text-indent: 2em;">（一）完善有关纳税人的规定。<p style="margin: 0px 0px 26px; color: rgb(51, 51, 51); font-family: &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei&quot;, &quot;WenQuanYi Micro Hei&quot;, &quot;Helvetica Neue&quot;, Arial, sans-serif; font-size: 16px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.5px; text-align: start; text-transform: none; white-space: normal; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255); text-indent: 2em;">现行个人所得税法规定了两类纳税人：一是在中国境内有住所，或者无住所而在境内居住满一年的个人，从中国境内和境外取得的所得，缴纳个人所得税；二是在中国境内无住所又不居住，或者无住所而在境内居住不满一年的个人，从中国境内取得的所得，缴纳个人所得税。从国际惯例看，一般将个人所得税纳税人分为居民个人和非居民个人两类，两类纳税人在纳税义务和征税方式上均有所区别。现行个人所得税法规定的两类纳税人实质上是居民个人和非居民个人，但没有明确作出概念上的分类。为适应个人所得税改革对两类纳税人在征税方式等方面的不同要求，便于税法和有关税收协定的贯彻执行，草案借鉴国际惯例，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，以更好地行使税收管辖权，维护国家税收权益。（第一条）<p style="margin: 0px 0px 26px; color: rgb(51, 51, 51); font-family: &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei&quot;, &quot;WenQuanYi Micro Hei&quot;, &quot;Helvetica Neue&quot;, Arial, sans-serif; font-size: 16px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.5px; text-align: start; text-transform: none; white-space: normal; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255); text-indent: 2em;">（二）对部分劳动性所得实行综合征税。<p style="margin: 0px 0px 26px; color: rgb(51, 51, 51); font-family: &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei&quot;, &quot;WenQuanYi Micro Hei&quot;, &quot;Helvetica Neue&quot;, Arial, sans-serif; font-size: 16px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.5px; text-align: start; text-transform: none; white-space: normal; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255); text-indent: 2em;">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。按照“逐步建立综合与分类相结合的个人所得税制”的要求，结合当前征管能力和配套条件等实际情况，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（以下称综合所得）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。同时，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”，不再保留“对企事业单位的承包经营、承租经营所得”，该项所得根据具体情况，分别并入综合所得或者经营所得。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。（第二条）<p style="margin: 0px 0px 26px; color: rgb(51, 51, 51); font-family: &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei&quot;, &quot;WenQuanYi Micro Hei&quot;, &quot;Helvetica Neue&quot;, Arial, sans-serif; font-size: 16px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.5px; text-align: start; text-transform: none; white-space: normal; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255); text-indent: 2em;">（三）优化调整税率结构。<p style="margin: 0px 0px 26px; color: rgb(51, 51, 51); font-family: &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei&quot;, &quot;WenQuanYi Micro Hei&quot;, &quot;Helvetica Neue&quot;, Arial, sans-serif; font-size: 16px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.5px; text-align: start; text-transform: none; white-space: normal; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255); text-indent: 2em;">一是综合所得税率。以现行工资、薪金所得税率（3%至45%的7级超额累进税率）为基础，将按月计算应纳税所得额调整为按年计算，并优化调整部分税率的级距。具体是：扩大3%、10%、20%三档低税率的级距，3%税率的级距扩大一倍，现行税率为10%的部分所得的税率降为3%；大幅扩大10%税率的级距，现行税率为20%的所得，以及现行税率为25%的部分所得的税率降为10%；现行税率为25%的部分所得的税率降为20%；相应缩小25%税率的级距，30%、35%、45%这三档较高税率的级距保持不变。（第三条、第十六条）<p style="margin: 0px 0px 26px; color: rgb(51, 51, 51); font-family: &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei&quot;, &quot;WenQuanYi Micro Hei&quot;, &quot;Helvetica Neue&quot;, Arial, sans-serif; font-size: 16px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.5px; text-align: start; text-transform: none; white-space: normal; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255); text-indent: 2em;">二是经营所得税率。以现行个体工商户的生产、经营所得和对企事业单位的承包经营、承租经营所得税率为基础，保持5%至35%的5级税率不变，适当调整各档税率的级距，其中最高档税率级距下限从10万元提高至50万元。（第三条、第十七条）<p style="margin: 0px 0px 26px; color: rgb(51, 51, 51); font-family: &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei&quot;, &quot;WenQuanYi Micro Hei&quot;, &quot;Helvetica Neue&quot;, Arial, sans-serif; font-size: 16px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.5px; text-align: start; text-transform: none; white-space: normal; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255); text-indent: 2em;">（四）提高综合所得基本减除费用标准。<p style="margin: 0px 0px 26px; color: rgb(51, 51, 51); font-family: &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei&quot;, &quot;WenQuanYi Micro Hei&quot;, &quot;Helvetica Neue&quot;, Arial, sans-serif; font-size: 16px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.5px; text-align: start; text-transform: none; white-space: normal; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255); text-indent: 2em;">按照现行个人所得税法，工资、薪金所得的基本减除费用标准为3500元/月，劳务报酬所得、稿酬所得、特许权使用费所得，每次收入不超过4000元的，减除费用800元；4000元以上的，减除20%的费用。草案将上述综合所得的基本减除费用标准提高到5000元/月（6万元/年）。这一标准综合考虑了人民群众消费支出水平增长等各方面因素，并体现了一定前瞻性。按此标准并结合税率结构调整测算，取得工资、薪金等综合所得的纳税人，总体上税负都有不同程度下降，特别是中等以下收入群体税负下降明显，有利于增加居民收入、增强消费能力。该标准对于在中国境内无住所而在中国境内取得工资、薪金所得的纳税人和在中国境内有住所而在中国境外取得工资、薪金所得的纳税人统一适用，不再保留专门的附加减除费用（1300元/月）。（第五条）<p style="margin: 0px 0px 26px; color: rgb(51, 51, 51); font-family: &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei&quot;, &quot;WenQuanYi Micro Hei&quot;, &quot;Helvetica Neue&quot;, Arial, sans-serif; font-size: 16px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.5px; text-align: start; text-transform: none; white-space: normal; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255); text-indent: 2em;">（五）设立专项附加扣除。<p style="margin: 0px 0px 26px; color: rgb(51, 51, 51); font-family: &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei&quot;, &quot;WenQuanYi Micro Hei&quot;, &quot;Helvetica Neue&quot;, Arial, sans-serif; font-size: 16px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.5px; text-align: start; text-transform: none; white-space: normal; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255); text-indent: 2em;">草案在提高综合所得基本减除费用标准，明确现行的个人基本养老保险、基本医疗保险、失业保险、住房公积金等专项扣除项目以及依法确定的其他扣除项目继续执行的同时，增加规定子女教育支出、继续教育支出、大病医疗支出、住房贷款利息和住房租金等与人民群众生活密切相关的专项附加扣除。专项附加扣除考虑了个人负担的差异性，更符合个人所得税基本原理，有利于税制公平。（第五条）<p style="margin: 0px 0px 26px; color: rgb(51, 51, 51); font-family: &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei&quot;, &quot;WenQuanYi Micro Hei&quot;, &quot;Helvetica Neue&quot;, Arial, sans-serif; font-size: 16px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.5px; text-align: start; text-transform: none; white-space: normal; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255); text-indent: 2em;">（六）增加反避税条款。<p style="margin: 0px 0px 26px; color: rgb(51, 51, 51); font-family: &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei&quot;, &quot;WenQuanYi Micro Hei&quot;, &quot;Helvetica Neue&quot;, Arial, sans-serif; font-size: 16px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.5px; text-align: start; text-transform: none; white-space: normal; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255); text-indent: 2em;">目前，个人运用各种手段逃避个人所得税的现象时有发生。为了堵塞税收漏洞，维护国家税收权益，草案参照企业所得税法有关反避税规定，针对个人不按独立交易原则转让财产、在境外避税地避税、实施不合理商业安排获取不当税收利益等避税行为，赋予税务机关按合理方法进行纳税调整的权力。规定税务机关作出纳税调整，需要补征税款的，应当补征税款，并依法加收利息。（第六条）<p style="margin: 0px 0px 26px; color: rgb(51, 51, 51); font-family: &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei&quot;, &quot;WenQuanYi Micro Hei&quot;, &quot;Helvetica Neue&quot;, Arial, sans-serif; font-size: 16px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.5px; text-align: start; text-transform: none; white-space: normal; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255); text-indent: 2em;">此外，为保障个人所得税改革的顺利实施，草案还明确了非居民个人征税办法，并进一步健全了与个人所得税改革相适应的税收征管制度。<p style="margin: 0px 0px 26px; color: rgb(51, 51, 51); font-family: &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei&quot;, &quot;WenQuanYi Micro Hei&quot;, &quot;Helvetica Neue&quot;, Arial, sans-serif; font-size: 16px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.5px; text-align: start; text-transform: none; white-space: normal; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255); text-indent: 2em;">《中华人民共和国个人所得税法修正案（草案）》和以上说明是否妥当，请审议。<p style="margin: 0px 0px 26px; color: rgb(51, 51, 51); font-family: &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei&quot;, &quot;WenQuanYi Micro Hei&quot;, &quot;Helvetica Neue&quot;, Arial, sans-serif; font-size: 16px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.5px; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255);"> <p style="margin: 0px 0px 26px; color: rgb(51, 51, 51); font-family: &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei&quot;, &quot;WenQuanYi Micro Hei&quot;, &quot;Helvetica Neue&quot;, Arial, sans-serif; font-size: 16px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.5px; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255);"> <p style="margin: 0px 0px 26px; color: rgb(51, 51, 51); font-family: &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei&quot;, &quot;WenQuanYi Micro Hei&quot;, &quot;Helvetica Neue&quot;, Arial, sans-serif; font-size: 16px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.5px; text-align: start; text-transform: none; white-space: normal; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255); text-indent: 2em;">相关报道：《个税起征点提高至5000元 算算你一年能省多少钱？》<p style="margin: 0px 0px 26px; color: rgb(51, 51, 51); font-family: &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei&quot;, &quot;WenQuanYi Micro Hei&quot;, &quot;Helvetica Neue&quot;, Arial, sans-serif; font-size: 16px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.5px; text-align: start; text-transform: none; white-space: normal; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255); text-indent: 2em;">好消息，万众期待的个税终于要调了！端午刚过，备受关注的个人所得税法修正案草案今日（19日）提请十三届全国人大常委会第三次会议审议。<p style="margin: 0px 0px 26px; color: rgb(51, 51, 51); font-family: &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei&quot;, &quot;WenQuanYi Micro Hei&quot;, &quot;Helvetica Neue&quot;, Arial, sans-serif; font-size: 16px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.5px; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255);"><img src="/upload/image/20180620/6366507680273582962884068.png" alt="t011dade48920860438.png?size=470x313" style="border: none; display: block; vertical-align: middle; margin: 7px auto; max-width: 100%;"/> <p style="margin: 0px 0px 26px; color: rgb(51, 51, 51); font-family: &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei&quot;, &quot;WenQuanYi Micro Hei&quot;, &quot;Helvetica Neue&quot;, Arial, sans-serif; font-size: 16px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.5px; text-align: start; text-transform: none; white-space: normal; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255); text-indent: 2em;">这也是个税法自1980年出台以来的第七次大修，根据草案规定，个税起征点由每月3500元提高至每月5000元（每年6万元）。<p style="margin: 0px 0px 26px; color: rgb(51, 51, 51); font-family: &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei&quot;, &quot;WenQuanYi Micro Hei&quot;, &quot;Helvetica Neue&quot;, Arial, sans-serif; font-size: 16px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.5px; text-align: start; text-transform: none; white-space: normal; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255); text-indent: 2em;">同时，此次税改首次增加子女教育支出、继续教育支出、大病医疗支出、住房贷款利息和住房租金等专项附加扣除。而工资薪金、劳务报酬、稿酬和特许权使用费等四项劳动性所得也首次实行综合征税，这意味着，低收入阶层将迎来更大的税收优惠。<p style="margin: 0px 0px 26px; color: rgb(51, 51, 51); font-family: &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei&quot;, &quot;WenQuanYi Micro Hei&quot;, &quot;Helvetica Neue&quot;, Arial, sans-serif; font-size: 16px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.5px; text-align: start; text-transform: none; white-space: normal; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255); text-indent: 2em;">那么问题来了，如果税改草案如期通过，工薪阶层一年可以省多少钱呢？<p style="margin: 0px 0px 26px; color: rgb(51, 51, 51); font-family: &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei&quot;, &quot;WenQuanYi Micro Hei&quot;, &quot;Helvetica Neue&quot;, Arial, sans-serif; font-size: 16px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.5px; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255);"><img src="/upload/image/20180620/6366507680322020466270564.png" alt="t01a230513dd27a5cfb.png?size=474x222" style="border: none; display: block; vertical-align: middle; margin: 7px auto; max-width: 100%;"/> <p style="margin: 0px 0px 26px; color: rgb(51, 51, 51); font-family: &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei&quot;, &quot;WenQuanYi Micro Hei&quot;, &quot;Helvetica Neue&quot;, Arial, sans-serif; font-size: 16px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.5px; text-align: start; text-transform: none; white-space: normal; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255); text-indent: 2em;">2011年9月1日起调整后的7级超额累进税率<p style="margin: 0px 0px 26px; color: rgb(51, 51, 51); font-family: &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei&quot;, &quot;WenQuanYi Micro Hei&quot;, &quot;Helvetica Neue&quot;, Arial, sans-serif; font-size: 16px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.5px; text-align: start; text-transform: none; white-space: normal; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255); text-indent: 2em;">我们以北京为例，如果你月薪1万元，个税起征点为5000元，按现行税率计算，扣除社保后应税工资为7780元，免税所得额5000元，应税所得额2780元。其中1500元适用税率3%，剩余1280元适用税率10%，每月应交个税：1500*3%+1280*10%=173元<p style="margin: 0px 0px 26px; color: rgb(51, 51, 51); font-family: &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei&quot;, &quot;WenQuanYi Micro Hei&quot;, &quot;Helvetica Neue&quot;, Arial, sans-serif; font-size: 16px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.5px; text-align: start; text-transform: none; white-space: normal; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255); text-indent: 2em;">可见每月个税可省150元，150*12=1800元，这样算下来，每年可以节省下来1800元。<img src="/upload/image/20180620/6366507680376707968468558.png" alt="t0179618c02e48d6325.png?size=480x307" style="border: none; display: block; vertical-align: middle; margin: 7px auto; max-width: 100%;"/><p style="margin: 0px 0px 26px; color: rgb(51, 51, 51); font-family: &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei&quot;, &quot;WenQuanYi Micro Hei&quot;, &quot;Helvetica Neue&quot;, Arial, sans-serif; font-size: 16px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.5px; text-align: start; text-transform: none; white-space: normal; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255); text-indent: 2em;"> <p style="margin: 0px 0px 26px; color: rgb(51, 51, 51); font-family: &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei&quot;, &quot;WenQuanYi Micro Hei&quot;, &quot;Helvetica Neue&quot;, Arial, sans-serif; font-size: 16px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.5px; text-align: start; text-transform: none; white-space: normal; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255); text-indent: 2em;">另外，如果加上此次税改案提及的教育、医疗、住房租房等专项扣除费用后，实际节省的税费还会更高。<p style="margin: 0px 0px 26px; color: rgb(51, 51, 51); font-family: &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei&quot;, &quot;WenQuanYi Micro Hei&quot;, &quot;Helvetica Neue&quot;, Arial, sans-serif; font-size: 16px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.5px; text-align: start; text-transform: none; white-space: normal; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255); text-indent: 2em;">个税起征点提高有什么影响？<p style="margin: 0px 0px 26px; color: rgb(51, 51, 51); font-family: &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei&quot;, &quot;WenQuanYi Micro Hei&quot;, &quot;Helvetica Neue&quot;, Arial, sans-serif; font-size: 16px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.5px; text-align: start; text-transform: none; white-space: normal; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255); text-indent: 2em;">目前对于很多城市而言，因为实行房地产限购，对于本地户籍的购房者限制较少，但对于外地户籍的购房者而言，一般需要持续缴纳一定期限的个税或社保证明，因为各地限购多是提供社保或个税的证明，所以如果没有个税，但有社保记录，还是不会影响买房的，所以个税起征点上调对买房的影响相对较小。<p style="margin: 0px 0px 26px; color: rgb(51, 51, 51); font-family: &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei&quot;, &quot;WenQuanYi Micro Hei&quot;, &quot;Helvetica Neue&quot;, Arial, sans-serif; font-size: 16px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.5px; text-align: start; text-transform: none; white-space: normal; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255); text-indent: 2em;">例如北京，外地户籍购房买房的必备条件之一即为“在北京连续满五年纳税证明(指个人所得税)或者在北京连续满五年的社会保险证明”；上海地区外地户籍购房，以家庭为单位，须连续5年以上缴纳不间断社保或个税；在南京地区，外地户籍买房的前提是连续缴纳一年或者以上的完税或社保证明。<p style="margin: 0px 0px 26px; color: rgb(51, 51, 51); font-family: &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei&quot;, &quot;WenQuanYi Micro Hei&quot;, &quot;Helvetica Neue&quot;, Arial, sans-serif; font-size: 16px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.5px; text-align: start; text-transform: none; white-space: normal; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255); text-indent: 2em;">对于购车，因为部分地区购车需要摇号，对于非本地户籍人员会有一定限制，以北京为例，非京籍人员参加摇号需要连续五年以上在本市缴纳个人所得税，所以如果个人起征点上调后，导致纳税间断，可能会影响后续摇号购车。<p style="margin: 0px 0px 26px; color: rgb(51, 51, 51); font-family: &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei&quot;, &quot;WenQuanYi Micro Hei&quot;, &quot;Helvetica Neue&quot;, Arial, sans-serif; font-size: 16px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: 0.5px; text-align: start; text-transform: none; white-space: normal; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255); text-indent: 2em;">所以个税免征点提高，对于居民而言，确实能够获得更高的税后收入，但是对于一些有限购政策的城市而言，非本市户籍的居民可能会因免征额提高不用纳税而影响其享有购房或购车的权利。但总体而言，居民收入水平在不断提高，个税免征额相应提升，也是有利于减少广大老百姓的税收负担。

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