专访李华：个税改革应重点加强对全球所得的监控

Core Points - The Chinese government aims to improve the personal income tax system by gradually establishing a combined comprehensive and classified tax system, focusing on regulating income distribution and protecting legitimate income [1][2][3] - The current personal income tax threshold has not been adjusted since 2018, and there are ongoing discussions about increasing the threshold to alleviate the tax burden on middle-income groups [2][3][4] - The personal income tax system is seen as a tool for promoting social equity by adjusting the tax burden based on income levels, with high-income earners contributing a significant portion of tax revenue [3][5] Tax System Overview - The personal income tax system includes various income categories, with recent updates expanding the classification from four to nine types, enhancing the management of income sources [2][3] - The majority of personal income tax revenue comes from wage and salary income, which constitutes 64% of total personal income tax revenue [2] Recent Developments - Proposals have been made to increase the basic deduction standard to 10,000 yuan per month, which would significantly impact tax liabilities for individuals in high-cost areas [2][3] - The government is focusing on improving the tax deduction system, which now includes various personal expenditures such as education, medical expenses, and housing costs [2][3] Challenges and Considerations - There are structural challenges in the tax system, particularly in regulating non-wage income and ensuring equitable tax treatment for flexible employment and new economic sectors [8][9] - The disparity in tax rates between personal income tax (up to 45%) and corporate income tax (25%) has led to tax avoidance strategies, prompting discussions on potential reforms [14][15] Future Directions - Future reforms may include adjusting the personal income tax threshold based on economic indicators like CPI and median wages to ensure it reflects living costs [10][11] - The introduction of a progressive deduction system based on income levels is suggested to enhance fairness in the tax system [12][13]