叶永青：个税税负对工薪阶层仍然偏高

Core Viewpoint - The ongoing discussions around personal income tax (PIT) reform in China highlight the need for adjustments to the tax system to better align with economic realities and social equity goals, particularly in the context of promoting common prosperity and stimulating domestic consumption [2][3][4]. Group 1: Importance of PIT Reform - PIT reform is increasingly seen as essential for addressing income distribution and enhancing economic growth, especially in light of rising living costs and inflation [2][3]. - The current tax burden on the working class is perceived as high, necessitating a review of the tax threshold to stimulate consumption and increase disposable income for middle and low-income groups [2][3][4]. Group 2: Structural Issues in Current Tax System - The existing tax system shows a significant imbalance between labor income and capital income taxation, with labor income facing a maximum marginal tax rate of 45% compared to a flat 20% for capital gains [10][14]. - The complexity of high-net-worth individuals' asset configurations poses challenges for effective tax administration, as their income sources are diverse and often cross-border [10][14]. Group 3: Social Equity and Taxation - The calls for PIT reform reflect deeper societal demands for economic fairness and modernization of the tax system, emphasizing the need for a more equitable distribution of tax burdens [3][4][9]. - The current fixed deduction standards do not adequately account for regional differences and inflation effects, leading to persistent calls for adjustments [3][4]. Group 4: Future Directions for PIT Reform - Future reforms should focus on expanding the scope of comprehensive income, optimizing tax rate structures, and implementing dynamic adjustments linked to consumer price indices and median wages [20][21]. - The introduction of a family-based tax filing system could enhance horizontal equity by better reflecting the actual financial burdens faced by households [20][21]. Group 5: Challenges and Opportunities - The current PIT system's reliance on a "salary tax" model does not adequately address the diverse income sources and employment forms in the modern economy, necessitating a shift towards a more inclusive tax framework [14][15]. - The establishment of a dynamic adjustment mechanism for tax thresholds linked to economic indicators could enhance fairness and efficiency in the tax system [17][18].