With the full implementation of the special tax deduction for taxation from January 1 this year, individual taxpayers began to declare information. In the process, the reporter found that the taxpayer reflected some questions and problems, such as some landlords want to "rise." Tax avoidance tax, and some taxpayers reflect that the "first home loan" is not well-identified.
The original intention and actual effect of the tax deduction for tax reduction are obvious. Why do the measures intended to reduce the burden produce "sweet troubles" in the promotion? In this regard, the industry's authoritative experts pointed out that behind these problems actually exposed the shortcomings of China's housing rental market, as well as the shortcomings of personal property information, employment information, and information management systems, which need to face up and require immediate response and patient resolution. The tone of the deduction of the special tax deduction in China will not change, and a number of specific rules are being studied and improved.
A tax deduction report encounters "sweet troubles"
Recently, Mr. Jiang, who lives in Beijing, encountered doubts when filing a tax. He changed the house last year, sold the first and only house, and replaced a second-hand house. "The house is the first set, but there have been loan records before, and it is a combination loan of provident fund plus commercial loans. I am not this. What are the conditions for the deduction of interest on the first home loan?"
According to the "Notice on the Interim Measures for the Issuance of Special Deductions for Personal Income Taxes" issued by the State Council, the interest on the first home loan can be deducted according to the monthly quota of 1,000 yuan, and it is clear that the "first home loan" refers to the purchase of the first home loan.interest rateHome loan.
“I asked the loan bank and also consulted 12366. I replied that there are other similar situations reported by taxpayers. I have already reported it. At present, the relevant departments are studying the replies and have to wait.” Mr. Jiang said that he noticed If the tax response is not immediately reported, it can be supplemented and deducted. "At present, you will not fill in the deduction information, and so on, so as not to affect personal credit."
In the declaration of rent tax deduction information, some taxpayers indicated that they did not cooperate with the landlord. Because the renter's deduction information needs to be reported to the landlord's identity information, some landlords are worried that the tax department will recover the tax. The landlord believes that if the rent is based on a 5% to 10% syndrome yield, he will have to pay a few hundred dollars more.
"At present, the company has not given a particularly clear statement. But the tax authorities did not say that they have to pay taxes, so they have not seen the landlord looking for disagreement with the tenant's application information." A real estate agent told reporters, but if If the tax is strictly taxed in the future, the landlord is expected to increase rent.
Exposing multiple market defects
Experts in the industry pointed out that the problems arising in the declaration process should be treated differently, and some may be caused by inadequate information docking between departments or technical reasons such as system background. There are still some problems, such as "increasing rents and avoiding taxes" and "employed" and other issues are not only the problems of taxation or which department, but also some irregularities that exist in the rental market.
For example, the “rising of rent increase and tax avoidance” reflects that China’s housing leasing market is still immature, and the supply and demand sides have different discourse rights. At the same time, they have not developed the habit of universal tax payment, and the information is not sufficiently transparent. It is understood that since the lease tax payment is based on the premise of renting a house, and the landlord and the tenant are mostly private contracts, most of them lack the enthusiasm for filing. The landlord is unwilling to accept the record, and the tax authorities cannot check it one by one.
“The landlord’s increase in rent and tax avoidance is actually revealing some of the existing problems more clearly through the implementation of the special tax deduction policy.” Xu Wen, a researcher at the Public Revenue Research Center of the China Academy of Finance, told the economy. The reference newspaper reporter, and the problem of the first home loan identification is the problem that the relevant supporting measures are still not perfect in the implementation of the new policy. Because it is impossible to take into account all the problems in the actual operation when the supporting measures are formulated, such problems can be solved by further improving the relevant measures.
Yang Zhiyong, a researcher at the Institute of Finance and Economics of the Chinese Academy of Social Sciences, told the Economic Information Daily that “increasing rents and avoiding taxes” is actually a problem caused by the irregularity of the housing rental market. It can be solved by expanding the supply of public rental housing and fundamentally changing the supply and demand relationship in the housing rental market. The problem of raising the rent and passing the tax burden can be basically solved.
Zhang Lianqi, member of the Standing Committee of the National Committee of the Chinese People's Political Consultative Conference and managing partner of Ruihua Certified Public Accountants, told the reporter of the Economic Information Daily that the six special deductions were inclusive, obvious and meaningful. Most of the monthly salary of 10,000 yuan is no longer taxed; for the monthly salary of 20,000 yuan, the tax reduction rate is 50%. The reason why the landlord is worried about rising rents and “employed” in the process of rent deduction is that China’s personal property information, employment information, and information management system are short-lived at present, and there is a gradual improvement with the reform. Space. These problems involve reforms in various fields and various links. They are not solved by the individual finance and taxation departments, but the problems reflected are concentrated in this tax reform.
"The reform of the tax system needs to be synchronized with economic and social development. From another perspective, the improvement of the tax system and the progress of tax collection and management are, to a certain extent, also the driving force for social progress and legalization." Beijing University of Accounting and Accounting Policy and Applied Research Li Xuhong, director of the Institute, told the Economic Information Daily that the personal income tax reform, whether it is the number of taxpayers, or the method used to deduct special deductions, and the cumulative withholding tax rate, settlement and payment, etc. Both have important changes and innovations. Of course, this innovation is also based on the premise of providing taxpayers with convenience and reducing compliance costs. This is an improvement in the level of national governance.
She pointed out that in the process of landing, after all, the situation of each family varies widely. In particular, there are many factors that need to consider family and society after special deductions. In addition, it involves the management and data of various departments. Therefore, in the short term, There are some problems in coordinating the relationship and unification of each other, and there is a need for an adjustment and transition period.
The tax reduction rules are unchanged.
The reporter learned that the special deduction of individual taxes is intended to reduce the burden on taxpayers, and the tone of the reduction will not change. At present, relevant departments are closely studying and improving relevant rules.
In addition, the tax authorities have recently responded to some of the hot issues that taxpayers have focused on in the intensive response to the reporting process. Do not increase the tax burden, and ensure that “enjoyment and enjoyment” becomes the key word for multiple responses.
Xu Wen told reporters that although there are problems in the implementation of the policy, this is not a general problem of the tax special deduction policy. Adding special deductions under the tax syndrome collection mode is an improvement in the tax system compared with not deducting taxpayers. We cannot negate the reform of the special tax deduction policy for some tax problems.
In his view, if the landlord is unwilling to pay the taxpayer to fill in the information or increase the rent, the taxpayer will abandon the deduction. On the one hand, it is necessary to improve the tax policy of the rental market as soon as possible, and consider the short-term reduction policy; on the other hand, it is necessary to combine The implementation of taxes and the awareness of taxation.
"I believe that the core spirit of this tax reform is to focus on people's livelihood, promote consumption, and balance fairness. Therefore, it is to bring more sense of income and happiness to taxpayers and ordinary people. With this new orientation and new coordinates, the so-called ' The sweet burden 'will not become an obstacle to policy measures.' Zhang Lianqi said that it is not possible to ask for full blame. It will not be done overnight. Instead of increasing the relevant burden, it will aim to reduce the tax level significantly, so that the tax reduction effect will take root. Taxpayers and ordinary people must have both confidence and patience.
(Article source: Economic Reference)