【纠错】 【责任编辑:焦鹏】 新华社快讯：国家税务总局副局长蔡自力7月28日在国新办举行的"高质量完成'十四五'规划"系列 主题新闻发布会上表示，从2021-2024年度个税申报数据看，年收入居前10%的群体，缴纳的个税占比 约九成；综合所得年收入12万元以下的个人，汇算后基本无需缴税。由此反映出"高收入者多缴税、中 低收入者少缴税或者不缴税"的个税调节收入分配作用的效应持续显现。 ...

Core Insights - The tax revenue during the "14th Five-Year Plan" period is expected to exceed 155 trillion yuan, accounting for approximately 80% of total fiscal revenue [1][3] - The structure of the tax system is continuously optimized, with direct taxes surpassing 40% of total tax revenue, reflecting an enhancement in the tax distribution function [3] - The manufacturing sector contributes about 30% to tax revenue, indicating its crucial role in the economy, while high-tech industries are growing at an annual rate of 13.9% [4][6] Tax Revenue and Economic Growth - Tax revenue is expected to match GDP growth, with tax revenue (excluding export tax rebates) projected to exceed 85 trillion yuan [3] - The tax structure shows a steady increase in direct taxes, which rose by 1 percentage point compared to the "13th Five-Year Plan" period [3] - The modern service industry, particularly information software and technology services, is experiencing the fastest growth in tax contributions [3] Economic Development and Tax Policy - The cumulative new tax reductions and exemptions during the "14th Five-Year Plan" are expected to reach 10.5 trillion yuan, significantly supporting economic growth [5] - The sales revenue from the manufacturing sector remains stable at around 29%, while high-tech manufacturing's share has increased from 15.3% in 2020 to 16.9% in the first half of this year [4] - The contribution of private enterprises to tax revenue has increased, with their sales revenue rising from 68.9% in 2020 to 71.7% in the first half of this year [6] Personal Income Tax and Income Distribution - The personal income tax system has shown a significant effect on income distribution, with the top 10% of earners contributing about 90% of total personal income tax [2][7] - Individuals with an annual income below 120,000 yuan generally do not pay personal income tax after deductions [2] - The high deduction standards in the personal income tax system, such as the 60,000 yuan threshold, cover a large portion of the population, particularly benefiting middle-income earners [8]

Core Viewpoint - The article discusses the tax revenue and structural reforms in China during the "14th Five-Year Plan" period, highlighting the expected tax revenue exceeding 155 trillion yuan, which accounts for about 80% of total fiscal revenue, and the continuous optimization of the tax structure with direct taxes surpassing 40% [1][3]. Tax Revenue and Economic Growth - Tax revenue is expected to exceed 155 trillion yuan during the "14th Five-Year Plan," with tax revenue (excluding export tax rebates) projected to surpass 85 trillion yuan [3]. - The tax structure is improving, with direct taxes now making up over 40% of total tax revenue, reflecting enhanced redistributive functions [3]. - The manufacturing sector contributes approximately 30% of total tax revenue, indicating its critical role in the economy [3]. - The growth rate of high-tech industries is notable, with an annual increase of 13.9% [5]. Tax Policy and Economic Impact - The cumulative new tax cuts and reductions are expected to reach 10.5 trillion yuan, significantly supporting economic growth [6]. - The tax policies are particularly beneficial for private enterprises, with 72.9% of the new tax cuts benefiting private taxpayers [7]. - The sales revenue of the private economy has increased from 68.9% in 2020 to 71.7% in the first half of this year [7]. Personal Income Tax and Income Distribution - The implementation of the new personal income tax law has improved income distribution, with the top 10% of earners paying about 90% of personal income tax [9]. - Individuals with an annual income below 120,000 yuan generally do not pay personal income tax after adjustments [9]. - The personal income tax deduction system is extensive, covering various living expenses, which contributes to lower tax burdens for middle and low-income groups [9][10].

Core Viewpoint - The article discusses the efforts of the National Taxation Administration in China to enhance tax compliance and crack down on tax evasion, particularly focusing on high-income individuals and specific sectors like online streaming. Group 1: Tax Evasion and Enforcement - Since 2021, over 360 cases of tax evasion by online streamers have been investigated, resulting in the recovery of more than 3 billion yuan in taxes [2][3] - In 2024 alone, 779 organized crime groups related to tax evasion were targeted, leading to 9,734 suspects being subjected to compulsory measures, with 838 individuals voluntarily surrendering [3] - A total of 21,800 cases of fraudulent tax benefits have been identified during the "14th Five-Year Plan" period, recovering 26.9 billion yuan in taxes [3] Group 2: Taxpayer Compliance and Regulation - The National Taxation Administration has implemented a dynamic "credit + risk" regulatory system to enhance precise law enforcement and reduce unnecessary disruptions to businesses, resulting in a 20.6% decrease in post-event tax risk responses [4] - Tax revenue from risk management increased by 12.7%, indicating improved enforcement effectiveness [4] - The administration aims to create a fair business environment through strict law enforcement, promoting compliance among enterprises [4] Group 3: Individual Income Tax Contributions - The top 10% of income earners contribute approximately 90% of individual income tax, while individuals with annual incomes below 120,000 yuan generally do not pay taxes [5][6] - The high income tax contributions from wealthy individuals reflect the ongoing adjustment of income distribution through the tax system [6] Group 4: Tax Policy and Social Welfare - During the "14th Five-Year Plan," the government has focused on reducing the financial burden of family upbringing and elder care by enhancing individual income tax deductions [7] - Over 100 million individuals benefited from special deductions in the recent tax settlement, with the majority being middle-aged individuals supporting both children and elderly parents [7] - Tax relief measures, including the continuation of one-time bonus taxation and housing tax refunds, have collectively reduced individual income tax by 580 billion yuan [7] Group 5: Tax Compliance and Technology - The new individual income tax system encourages taxpayers to file annual returns, enhancing public awareness of tax laws [8] - The tax authority has upgraded its tax app to provide intelligent pre-filling services, simplifying the tax filing process for over 100 million taxpayers [7][8]

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]

Core Viewpoint - The individual income tax (IIT) system in China demonstrates a progressive tax structure, where high-income earners contribute significantly more to tax revenues compared to low and middle-income earners, reflecting its role in income redistribution [1] Group 1 - From 2021 to 2024, the top 10% of income earners are responsible for approximately 90% of the total individual income tax collected [1] - Individuals with a comprehensive annual income below 120,000 yuan are generally exempt from paying taxes after the annual reconciliation [1] - The data indicates a sustained effect of the individual income tax in adjusting income distribution, with high-income earners paying more taxes while low and middle-income earners pay less or none [1]

Group 1 - The core viewpoint of the news is the significant progress in tax reform and revenue generation during the "14th Five-Year Plan" period, highlighting the government's efforts to enhance fiscal capacity and promote equitable income distribution [1][2] Group 2 - Since the beginning of the "14th Five-Year Plan," the total tax revenue is expected to exceed 155 trillion yuan, accounting for approximately 80% of total fiscal revenue, with tax revenue alone surpassing 85 trillion yuan, an increase of 13 trillion yuan compared to the "13th Five-Year Plan" [1] - The tax authorities have recovered 571 billion yuan in tax losses by investigating 62,100 cases of tax violations, which has raised public awareness of tax laws and fairness in the legal system [1] - The individual income tax (IIT) system has shown a significant redistributive effect, with the top 10% of earners contributing about 90% of the total IIT, while individuals earning below 120,000 yuan annually are generally exempt from tax [1] Group 3 - In 2024, over 100 million taxpayers applied for tax refunds totaling more than 130 billion yuan, while over 7 million taxpayers voluntarily reported additional taxes amounting to over 48 billion yuan, reflecting the fairness and legal compliance of the new IIT system [2] - The number of overseas tourists benefiting from tax refunds in China increased by 186% in the first half of the year, with the number of tax refund stores exceeding 7,200, indicating a growing interest in "China tours" [2] - The sales volume and tax refund amount for tax-exempt goods have increased by 94.6% and 93.2% year-on-year, respectively, showcasing the effectiveness of the tax refund policy in boosting tourism [2]

今天上午，国务院新闻办举行"高质量完成'十四五'规划"系列主题新闻发布会，介绍"十四五"时期税收 改革与发展有关情况，并答记者问。会上介绍，在促进公平分配方面，从2021年—2024年度个税申报数 据看，年收入居前10%的群体，缴纳的个税占比约9成；综合所得年收入12万元以下的个人，汇算后基 本无需缴税。由此反映出高收入者多缴税，中低收入者少缴税或者不缴税的个税调节收入分配的效应持 续显现。(央视新闻) ...

Core Viewpoint - The data from the National Taxation Administration indicates that the top 10% of income earners contribute approximately 90% of individual income tax, highlighting the progressive nature of the tax system in redistributing income [1] Group 1 - From 2021 to 2024, the top 10% of income earners are responsible for about 90% of the total individual income tax paid [1] - Individuals with a comprehensive income of less than 120,000 yuan annually are generally exempt from paying taxes after reconciliation [1] - The data reflects the ongoing effect of the individual income tax system in redistributing income, where high-income earners pay more taxes while middle and low-income earners pay less or no taxes [1]

Group 1 - The core viewpoint of the articles indicates that individual income tax (IIT) revenue has shown a relatively fast growth this year, contributing significantly to the narrowing decline in national tax revenue [1][2][3] - In the first five months of 2025, IIT revenue reached 657.2 billion yuan, representing a year-on-year increase of 8.2%, which is higher than the national tax revenue growth rate of -1.6% during the same period [1][3] - The increase in IIT is attributed to several factors, including a low base from the previous year, rising incomes among middle and high-income earners, and strengthened tax administration [1][2][3] Group 2 - In Beijing, IIT revenue grew by 6.4% in the first four months of 2025, driven by increased tax payments from stock option exercises and year-end bonuses [2] - High-income earners, particularly those with annual incomes exceeding 1 million yuan, contribute significantly to IIT revenue, accounting for over 50% of total IIT despite representing only 1% of the total number of taxpayers [2] - The IIT revenue for the first five months of 2025 is comparable to the same period in 2022 and 2023, but lower than the pre-reform level in 2018 [3] Group 3 - The Ministry of Finance reported that securities transaction stamp duty reached 66.8 billion yuan in the first five months of 2025, marking a substantial year-on-year increase of 52.4% [4] - The projected IIT revenue for 2025 is estimated at 1.57 trillion yuan, with an expected year-on-year growth of approximately 6.3% [5]