超1亿人申请退税1300亿元！税总披露最新个税大数据

Core Insights - The recent tax data reveals significant trends in personal income tax (PIT) refunds and payments, indicating a shift towards a more equitable tax system in China [2][3] Group 1: Tax Refunds and Payments - Over 100 million taxpayers applied for refunds totaling more than 130 billion yuan, while over 7 million taxpayers declared additional payments of around 48 billion yuan [2] - The number of taxpayers receiving refunds significantly exceeds those making additional payments, suggesting a higher probability of refunds for taxpayers [2][3] - The average refund amount for 2024 is approximately 1,300 yuan, which is notably higher than the average refund of 582 yuan in 2019 and 2020, likely due to increased special deductions [2][3] Group 2: Income Distribution and Tax Burden - The top 10% of earners contribute about 90% of the total PIT, while individuals earning below 120,000 yuan annually typically do not pay taxes after reconciliation [2][3] - More than 70% of individuals with comprehensive income do not pay PIT, and over 60% of those who do pay are subject to the lowest tax rate of 3% [3] - The current PIT deduction system, which includes various allowances and a relatively high threshold, contributes to the low tax burden on middle and low-income groups [3][4] Group 3: Policy Impact on Taxation - The government has focused on reducing the financial burden of child-rearing and elder care through enhanced special deductions, benefiting primarily middle-aged individuals [4] - Recent tax policies have resulted in a reduction of 580 billion yuan in PIT, with specific measures like the exemption of tax on bonuses under 400 yuan and housing tax refunds [4] - The tax authority has actively pursued tax evasion cases, particularly among high-income individuals, with over 360 cases involving online influencers since 2021, recovering over 3 billion yuan in unpaid taxes [5]