经济观察报：这几年，调整个税起征点、优化税率等改革建议总能引发广泛讨论？这类呼吁背后的 社会诉求是什么？ 叶永青： 个税改革成为焦点，背后是经济、社会公平和税制现代化多重因素的深度交织。 这并非 简单的"提高起征点"呼声，更关乎国家治理体系的优化。 主要原因包括以下几点： 首先，个税被认为是社会二次分配的重要组成部分，且与每个人的切身利益息息相关，因此备受关 注。在当前中国的大背景下，基于共同富裕的概念与促进经济发展、提振消费的需求，减轻中低收 入群体税负，能直接增加其可支配收入，对提振消费有立竿见影的效果。 自2018年个税起征点调整以来，居民收入与生活成本（尤其是大城市的住房、教育、医疗支出） 已显著提高。此外，现行的固定扣除标准难以充分反映不同地区、不同家庭的实际负担差异及通胀 效应，因此调整的呼声持续存在。 叶永青认为，当前对高收入群体的税收调节力度仍在不断加 强，这背后的原因在于：历史上，我国税制在资本相关规则与 管理方面相对宽松。 作者： 杜涛 封图：图虫创意 每年两会期间，都有不少委员代表提出个人所得税（下称"个税"）改革的建议，比如提高起征点 等。 党的二十大报告提出"完善个人所得税制度，规范 ...

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].

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]

Core Viewpoint - The article emphasizes the importance of personal income tax and its threshold as a key element in determining taxpayers' pre-tax deductions, which directly impacts their economic burden and is a focal point for public concern [2][4][6]. Policy Context - The Chinese government aims to improve the personal income tax system by gradually establishing a combined comprehensive and classified tax system, as highlighted in various party congress reports [2][3]. - The 2025 National People's Congress is expected to see proposals for increasing the personal income tax threshold or enhancing deductions, particularly in high-cost areas like Beijing, Shanghai, Guangzhou, and Shenzhen [3][4]. Current Tax Structure - The current personal income tax threshold has remained unchanged since 2018, set at 5,000 yuan per month, with 64% of personal income tax revenue derived from wage and salary income, effectively making it a "salary tax" [3][4]. - The classification of income for tax purposes has been expanded from four categories to nine, including new categories such as business income and capital gains, to enhance revenue management [3][4]. Tax Deductions and Fairness - The special additional deductions for personal income tax have been continuously improved, covering various living expenses such as education, medical care, and housing [4][5]. - The tax system aims to reduce income disparity through differentiated tax burdens, ensuring that high-income earners contribute a larger share of taxes while lower-income individuals may not pay taxes at all [4][5][9]. Challenges in Tax Administration - There are significant challenges in regulating non-wage income compared to wage income, leading to potential inequities in tax burdens [10][11]. - The current system struggles to adequately cover flexible employment and new economic sectors, resulting in mismatches in tax policy application [10][11]. Future Directions - Future reforms may focus on increasing the threshold for personal income tax and optimizing the tax structure to ensure sustainability while promoting fairness [12][14]. - The introduction of a progressive deduction system based on income levels could help address disparities and enhance the equity of the tax system [15][14].

Group 1 - The total retail sales of consumer goods from January to May increased by 5.0% year-on-year, with a 6.4% increase in May alone, reflecting the positive effects of policies aimed at boosting consumption and implementing trade-in programs for consumer goods [1] - The Consumer Price Index (CPI) in May showed a year-on-year decrease of 0.1% and a month-on-month decrease of 0.2%, indicating a need to enhance the internal momentum of consumption [1] - To stimulate consumer demand in the short term, it is suggested to focus on transfer payments and expand the trade-in policy, particularly in central and western regions, encouraging participation from urban-rural integration areas [1] Group 2 - Long-term personal income tax reform could help adjust disposable income, providing stable cash flow for households, especially if tax rates for low- and middle-income groups are lowered [2] - A higher pension replacement rate can enhance current consumption tendencies, and transferring some savings to personal pension accounts could increase the overall pension replacement rate without affecting current cash flow [2] - Recommendations include increasing tax incentives for personal pension accounts and improving the performance and returns of pension products, as well as enhancing related services like healthcare based on pension contributions [2]

Core Viewpoint - Dong Mingzhu, the chairwoman of Gree Electric Appliances, emphasizes the importance of digital transformation and AI in the manufacturing sector, advocating for reforms in personal income tax and the regulation of the second-hand appliance market [1][3][6]. Group 1: Personal Income Tax Reform - Dong Mingzhu has consistently advocated for personal income tax reforms since becoming a national representative, suggesting an increase in the basic deduction to 10,000 yuan per month and optimizing the tax rate structure [5][6]. - The reforms aim to enhance the disposable income of the working class, promote social equity, and stimulate domestic consumption, thereby driving economic growth [6][5]. Group 2: Governance of Online Violence and Rumors - Dong proposes a comprehensive governance system for online rumors and violence, including revising the Cybersecurity Law and establishing regulations for internet platforms to manage such content [6]. - She suggests the introduction of specific legal definitions and penalties for online rumors and violence in the new Public Security Administration Punishment Law [6]. Group 3: Regulation of the Second-Hand Appliance Market - Dong advocates for the establishment of legal frameworks to regulate the second-hand appliance market, emphasizing the need for source control, operational behavior regulation, and enhanced enforcement [6]. Group 4: Dong Mingzhu's Leadership and Impact - Dong Mingzhu has transformed Gree Electric Appliances from a struggling company in the 1990s to a leading global air conditioning manufacturer, with revenue surpassing 200 billion yuan in 2023 [10][12]. - Her leadership style is characterized by a rigorous approach to management and a commitment to employee welfare, which has fostered a strong brand identity closely associated with her persona [8][12].

Core Viewpoint - The article discusses the proposals made by Dong Mingzhu, the chairman of Gree Electric Appliances, during the upcoming 2025 Two Sessions, focusing on optimizing personal income tax, strengthening governance against online rumors and violence, and regulating the second-hand appliance market [1][2][4][5][7]. Group 1: Personal Income Tax Optimization - Dong Mingzhu suggests increasing the basic deduction for personal income tax to 10,000 yuan per month and optimizing the tax rate structure to adapt to the rapidly changing socio-economic environment [4]. - The aim is to enhance consumer demand supported by income, thereby improving the sense of gain, happiness, and security among the populace [4]. Group 2: Governance of Online Rumors and Violence - Dong emphasizes the need for a comprehensive governance system against online rumors and violence, highlighting the impact of a healthy online environment on social stability and security [6]. - She proposes five recommendations, including revising the Cybersecurity Law, establishing regulations for internet platforms to manage rumors and violence, and creating specific judicial interpretations for related criminal behaviors [6]. Group 3: Regulation of Second-Hand Appliance Market - Dong points out the safety risks associated with second-hand appliances, noting that over 31.4% of electrical fires in the first eight months of 2024 were caused by old or expired second-hand appliances [8]. - She recommends establishing a comprehensive regulatory system to ensure consumer safety, eliminate hazards, and promote the development of a circular economy, with four specific suggestions for improvement [8].