（原标题：专访李华：个税改革应重点加强对全球所得的监控） 党的十八届三中全会提出"逐步建立综合与分类相结合的个人所得税制"；党的二十大报告进一步明 确"完善个人所得税制度，规范收入分配秩序，规范财富积累机制，保护合法收入，调节过高收入，取 缔非法收入"。 党的二十届三中全会审议通过的《中共中央关于进一步全面深化改革、推进中国式现代化的决定》提 出，"完善综合和分类相结合的个人所得税制度，规范经营所得、资本所得、财产所得税收政策，实行 劳动性所得统一征税"；同时在健全人口发展支持和服务体系方面，也提出"加大个人所得税抵扣力 度"。 尽管个人所得税改革目标清晰，但每年全国两会，"个人所得税起征点"始终是代表委员关注的焦点。 2025年，多名全国人大代表均提出提高个人所得税起征点或加大抵扣力度。 全国人大代表、辽宁大学校长余淼杰建言，在北上广深等高成本地区试点将个人所得税起征点从当前6 万元/年提高至10万元/年，相当于把目前每个月个人所得税起征点从5000元提高至约8333元，以减轻中 等收入群体税负，释放消费潜力。 全国人大代表、格力电器董事长董明珠建议提高基本减除费用标准，将个人所得税基本减除费用标准提 高至 ...

个人所得税直接关系到每个人的经济负担，因此备受社会关 注。而起征点作为个人所得税制度的核心要素之一，直接决定 了每个纳税人的税前扣除金额，其含义直观、贴近民生，具有 广泛的民意基础，自然成为公众关注的焦点。从政策层面看， 调整起征点或扣除额，也是政府促进收入分配公平的重要抓 手。 作者： 杜涛 封图：图虫创意 全国人大代表、辽宁大学校长余淼杰建言，在北上广深等高成本地区试点将个人所得税起征点从当前6万 元/年提高至10万元/年，相当于把目前每个月个人所得税起征点从5000元提高至约8333元，以减轻中等 收入群体税负，释放消费潜力。 全国人大代表、格力电器董事长董明珠建议提高基本减除费用标准，将个人所得税基本减除费用标准提高 至1万元/月，优化调整税率结构；同时优化专项附加扣除，加强税收监管与信息共享。 中国个人所得税起征点自2018年从3500元提高至5000元后，至今未再调整。《中国税务年鉴》（2023 年）数据显示，2022年个人所得税收入中，64%为工资薪金所得，个人所得税成为事实上的"工薪税"。 党的十八届三中全会提出"逐步建立综合与分类相结合的个人所得税制"；党的二十大报告进一步明确"完善 个人所 ...

自今年10月1日起，按照国务院发布的《互联网平台企业涉税信息报送规定》（以下简称《规定》）有 关要求，互联网平台企业将首次正式报送平台内经营者和从业人员的身份信息、收入信息。据记者了 解，经过前期的宣传辅导、系统调试等工作，目前税务部门和各大平台围绕涉税信息首次报送的相关准 备工作已经基本完成，《规定》及税务部门配套公告的落地实施，将有力推动平台经济规范健康发展， 促进线上线下税收公平、竞争公平，有效遏制平台"内卷"，更好服务全国统一大市场建设。近日，记者 就相关方在《规定》落地实施过程中需要注意的事项进行了采访。 税务部门提醒，平台内经营者和从业人员应当如实汇总在各平台及线下其他渠道取得的全部销售收入， 按规定时限完成纳税申报，不得将本应归属于同一纳税主体的收入，通过变更店铺经营主体、关联交 易、更换提现账号等方式，分散至多个纳税主体，通过违规分拆收入达到偷逃税款的目的。若未如实按 规定进行纳税申报，将承担相应的法律责任。 "《规定》的实施，将有效遏制平台及平台内经营者虚开发票、不开发票、隐瞒收入等行为。"中国人民 大学财政金融学院教授朱青认为，平台企业10月份首次报送平台内经营者和从业人员第三季度的身份信 ...

平台经济具有虚拟化、跨区域化和分散化的特征，给传统的税收征管带来了挑战。记者了解到，个别平 台内经营者存在侥幸心理，即使办理了市场主体登记，也不到税务机关办理纳税申报或者进行虚假申 报，既造成国家税款流失，也容易造成商户与商户之间、线上与线下之间的不公平竞争。 今年10月1日起，按照国务院发布的《互联网平台企业涉税信息报送规定》（下称《规定》）有关要 求，互联网平台企业将首次正式报送平台内经营者和从业人员的身份信息、收入信息。 9月25日，记者从国家税务总局了解到，经过前期的宣传辅导、系统调试等工作，目前税务部门和各大 平台围绕涉税信息首次报送的相关准备工作已经基本完成。 《规定》及税务部门配套公告的落地实施，将有力推动平台经济规范健康发展，促进线上线下税收公 平、竞争公平，有效遏制平台"内卷"，更好服务全国统一大市场建设。 平台内经营者需依法办理市场主体登记 记者了解到，目前有的平台内经营者实际开展了互联网销售业务，但并未按规定办理市场主体登记，也 未依法进行纳税申报，既逃避市监、税务等部门管理，又滋生了产品质量差、消费者维权难等问题，扰 乱了正常市场秩序。按照《电子商务法》规定，除个人销售自产农副产品、家 ...

Group 1 - The Central Inspection Team conducted a routine inspection of the State Taxation Administration from April 15 to July 20, 2024, and provided feedback on October 21, 2024 [1][2] - The State Taxation Administration's Party Committee has taken the inspection feedback seriously, emphasizing the importance of rectification and political responsibility [2][3] - A leadership group was established to oversee the rectification process, with the Party Secretary taking primary responsibility for key measures [3][4] Group 2 - The State Taxation Administration is focusing on addressing key issues identified in the inspection, including improving tax collection and management [6][7] - Specific measures include enhancing the effectiveness of tax audits and addressing issues related to illegal tax practices [7][8] - The administration is also working on improving the management of social security fees and non-tax revenues, ensuring better coordination among departments [8][9] Group 3 - The administration is committed to implementing tax reduction and exemption policies accurately, ensuring that eligible taxpayers receive benefits [10][11] - Efforts are being made to combat tax-related corruption and improve the integrity of the tax system through comprehensive governance measures [11][12] - The administration is enhancing its cadre training and selection processes to ensure a competent workforce [13][14] Group 4 - The State Taxation Administration is focused on long-term rectification efforts, particularly in areas highlighted by the inspection, such as tax collection and management [15][16] - The administration is also working on improving the regulatory framework for social security fees and non-tax revenues [17][18] - Continuous efforts are being made to strengthen the overall governance of the tax system and address systemic issues [19][20] Group 5 - Future plans include integrating rectification efforts into daily operations and aligning them with broader economic goals [20][21] - The administration aims to establish a long-term mechanism for addressing recurring issues and enhancing the quality of tax services [21]

Core Insights - The "Belt and Road" Taxation Academy in Macau (Hengqin Campus) has successfully enhanced tax cooperation and management capabilities between China and Portuguese-speaking countries over its first year [1][2] - The sixth "Belt and Road" Tax Administration Cooperation Forum was held, showcasing China's initiative in building a multilateral tax cooperation platform [1] - The Hengqin Campus has trained 78 tax officials from nine Portuguese-speaking countries, leveraging the unique resources of the Guangdong-Hong Kong-Macao Greater Bay Area [1] Group 1 - The Hengqin Campus aims to create a knowledge-sharing platform and talent cultivation hub connecting China and Portuguese-speaking countries [1] - The training programs focus on improving tax administration capabilities and fostering collaboration among developing countries [2] - The campus features innovative tax services, including AI applications and electronic tax services, providing immersive experiences for participants [2] Group 2 - A comprehensive tax guide covering nine Portuguese-speaking countries has been developed to assist Chinese enterprises in their overseas investments [2] - The tax cooperation office will continue to enhance collaboration networks with Portuguese-speaking countries to build a fair and efficient modern tax governance system [3] - The initiative aims to promote the "Tax Road Pass - Guangdong Connects the World" brand through quality tax knowledge products [3]

Core Insights - July fiscal data shows significant highlights, with tax revenue growth returning to positive territory and expenditures improving due to increased income [1] - Major tax categories such as corporate income tax, personal income tax, and consumption tax exhibited varying degrees of upward elasticity in July [1] - The improvement in public budget expenditures is directly linked to the recovery in tax revenue, with a focus on social security, employment, and health care [1] Group 1: Public Budget Performance - From January to July, the national general public budget revenue reached 1,358.39 billion yuan, a year-on-year increase of 0.1%, while expenditures totaled 1,607.37 billion yuan, up 3.4% [2] - In July, general public budget revenue increased by 2.7%, marking the highest growth rate of the year, with tax revenue rising by 5.0% [4] - General public budget expenditures improved by 3.0% in July, driven by the increase in revenue, indicating a potential for accelerated spending despite revenue constraints [4] Group 2: Tax Revenue Structure - The second-largest tax category, corporate income tax, saw a growth rate of 6.4%, an increase of 3.6 percentage points [8] - Personal income tax experienced a significant growth of 13.9%, up 7.2 percentage points, attributed to increased cumulative income and stricter tax collection measures [9] - Consumption tax recorded a growth of 5.4%, rebounding by 3.4 percentage points, primarily driven by improvements in sales of tobacco and alcohol [10] Group 3: Government Fund Budget - National government fund budget revenue reached 23.12 billion yuan, a year-on-year decrease of 0.7%, while expenditures rose to 54.29 billion yuan, up 31.7% [3] - In July, government fund revenue growth slowed to 8.9%, significantly impacted by declining land transfer income [5] - Land transfer income increased by 7.2%, but the growth rate fell by approximately 15 percentage points, indicating ongoing weakness in the land and real estate market [13] Group 4: Fiscal Expenditure Trends - Fiscal expenditure showed broad support across various sectors, particularly in social security and health care, which grew by 13.1% and 14.2%, respectively [16] - Technology-related expenditures decreased by 30.5%, reflecting a shift in policy direction and a reduction in redundant construction projects [16] - The overall trend indicates a focus on essential social needs rather than unnecessary infrastructure spending [1][16]

Group 1: Tax Revenue Insights - Personal income tax (PIT) increased by 8% year-on-year in the first half of the year, despite overall tax revenue declining by 1.2%[3] - Value-added tax (VAT) grew by 2.8%, while corporate income tax (CIT) saw a decline of 1.9%[7] - Non-tax revenue turned negative, with a 3.7% year-on-year decrease in June, primarily due to reduced contributions from state-owned assets and improved business environment leading to lower fees and penalties[28] Group 2: Fiscal Expenditure and Investment Trends - General fiscal expenditure rose by 17.6% year-on-year in June, significantly up from 5.3% for infrastructure investment, which fell by 3.9% compared to the previous month[4] - The acceleration in fiscal spending is largely attributed to a one-time injection of special bonds into commercial banks, with actual growth being slower when excluding this factor[34] - Special bonds are increasingly being used for debt repayment, with 46.7% of newly issued bonds in July allocated for this purpose, compared to only 41.7% for project construction[51] Group 3: Future Fiscal Outlook - The fiscal revenue and expenditure are expected to face pressure in the second half, with projected year-on-year growth rates of -4.5% for revenue and 1.5% for expenditure[5] - The anticipated budget gap for the year is estimated at 516.6 billion yuan for revenue and 547.2 billion yuan for expenditure, with limited necessity for additional deficits[5] - The government plans to utilize fiscal reserves, including the budget stabilization fund and profits from central financial enterprises, to cover a projected 120 billion yuan shortfall due to new subsidies[69]

Core Viewpoint - The article discusses the increasing awareness and compliance of individual investors in China regarding tax obligations on overseas investment income, particularly in U.S. stocks and bonds, highlighting the complexities and challenges in the current tax reporting system [2][5][7]. Group 1: Tax Compliance and Reporting - An individual investor reported paying nearly 600,000 RMB in taxes, including approximately 480,000 RMB in comprehensive income tax and 110,000 RMB in late fees, with an estimated tax rate of 20% [2]. - The tax obligations for Chinese residents include not only capital gains from stock trading but also interest and dividends from overseas investments, necessitating accurate self-reporting to avoid discrepancies with tax authorities [4][5]. - There is a growing trend of inquiries from clients regarding the tax obligations on overseas income, indicating increased pressure on investors to comply with tax regulations [5]. Group 2: Challenges in Tax Reporting - The current tax reporting system faces challenges due to the predominance of retail investors in China, who often have multiple accounts and face difficulties in data consolidation for tax reporting [6]. - The existing foreign exchange management system complicates the repatriation of overseas investment income, leading to situations where investors may struggle to pay taxes on domestic income [6]. - Tax experts emphasize the need for professional tax services to assist investors in navigating the complexities of cross-border tax obligations, as many individuals lack the expertise to manage their tax filings effectively [7]. Group 3: Future Tax Management Trends - There is an expectation for a more systematic and legal approach to tax management in China, with ongoing efforts to refine relevant laws and regulations [5]. - The potential use of AI and advanced technology is suggested to streamline the tax reporting process for cross-border investments, addressing the needs of taxpayers [8].

Core Viewpoint - The article emphasizes the importance of reading as a pathway to growth and wisdom, highlighting the belief that knowledge acquisition is essential for intellectual development [2][3]. Summary by Sections Reading and Interaction - The company encourages readers to continue the practice of reading, offering book reviews, lists, and excerpts in each issue [4][6]. - Each issue will feature a discussion topic, inviting readers to engage through comments [5]. Featured Book - The selected book for this issue is "The Absurdity and Wisdom of Taxes: Historical Tax Stories," which aims to present tax history in an engaging manner [9][18]. - The authors, Michael Keen and Joel Slemrod, are noted economists who explore various tax policies and their implications throughout history [20][23]. Themes and Structure of the Book - The book discusses the common principles of taxation, such as measurability, fairness, efficiency, and the challenges faced in real-world applications [18]. - It is organized thematically rather than chronologically, covering various historical anecdotes related to taxation across different eras and regions [16][17]. Insights from Historical Taxation - The authors argue that historical tax stories can provide valuable insights into contemporary tax debates and principles [12][15]. - The book aims to illustrate that the challenges faced by past governments in taxation are still relevant today, emphasizing the creativity involved in tax policy design and evasion [14][15]. Target Audience - The book is designed to be accessible to both professional and non-professional readers, aiming to make the topic of taxation engaging and informative [19].