Russia, a tax reform Thinking _2332 -

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Russia, a tax reform Thinking

the existence of some of its own special problems, such as the U.S. savings rate is very low, the tax system very complicated and complex high-income taxpayers use to escape the tax adjustment and reasonable tax system. Russia is the order of taxation is extremely chaotic, rampant underground economy, the taxpayers tax evasion, tax evasion, tax resistance is more common. China's national conditions different from the United States, Russia, China's political stability, sustained and healthy economic development, is the world's one of the highest savings rate; classification of the individual income tax collection system, a single deduction, the tax system is relatively simple; China Income gap in the gradual expansion, the Gini coefficient is close to the warning line, adjust the personal income tax must bear the personal income distribution functions. These characteristics determine that does not exist in our country through the tax reform to increase household savings rate and a single rate to simplify the tax system to implement the basic background. Therefore, a thorough implementation of the single tax of whether conditions are ripe needs further study, even as Russia out of the labor class in a single proportional tax rate is not realistic; establishment of a comprehensive and classification of a combination of personal income tax system, should remain Personal Income Tax Reform of the reality of options. The single-tax Specifically, include the following: combined tax rate, simplify the tax system, fair tax current individual income tax has progressive rates, and three sets of proportional tax rate. Wage income, business income, income from remuneration for the same three properties, both labor income, but are applicable to three different sets of progressive rates, which, working at progressive rates up to nine; rental income, royalties and other income items were obtained for 10%, 14% and 20% of tax rate. The same level of income taxpayers, the tax burden is very different. Therefore, it is necessary for proper personal income tax rates and simplification of the merger, that the current salaries and wages applicable progressive rates, based on adjustment bracket to reduce the progressive series (third gear, such as setting tax rates),[link widoczny dla zalogowanych], as wage income, business income, income from remuneration for the uniform application of the tax rate. In addition, the combined royalties and royalties derived from the tax, unified tax rate be reduced to 14%. In nature, royalties and royalty income derived from the same category, unified the two tax rates applicable to favor a fair tax burden, standard tax system, simplify the tax rate. Cut tax rates, reflecting the principle of efficiency current individual income tax over a progressive tax rate applicable to the high marginal tax rates, salaries and wages for the top marginal tax rate of 45%, the highest remuneration for up to 40% marginal tax rate, individual businesses households, sole proprietorship and partnerships are up to 5 million annual income, applicable tax rate of 35%. Compared with most countries in the world, China's current personal income tax rates are high. High marginal tax rates are not conducive to attracting high-tech management personnel, there is no practical significance (in fact, working from the corresponding rate for taxpayers in high-end little more than 99% of salaried taxpayers are applicable rate of 20% or below ), not only do not help the taxpayer consciously pay taxes, but will stimulate the taxpayer of tax evasion and increase tax collection more difficult, the loss of personal income tax. Learn from the experience of Russian reforms, China may consider the tax rates on personal income tax adjustments, the highest marginal tax rate be reduced to 35%. Appropriate to adjust the current tax deduction policy to ensure the basic needs of low-income and share of interest relief from Russia's pre-tax deduction of the content of view, both the standard deduction for taxpayers in general, but also for special deductions of individual taxpayers, in addition, there are support, education, health and other social net. China's current personal income tax only apply to a taxpayer's standard deduction, no deduction of other factors, the increase in personal spending in the implementation of various reform measures have been put forward the case of a single standard deduction, the taxpayer can not guarantee the principle of affordability. Therefore, the practice of drawing Russia, China and supervision according to the level of collection means the actual, timely to consider the taxpayer support of population, health and education expenditure needs, additional factors need to pre-tax deductions, to ensure the basic livelihood of low-income necessary, the regulation reflects the goal of personal income tax. Address the dividend, the dividend double taxation, to encourage individual investment under the existing policies and regulations, enterprises (companies) pay corporate income tax assigned to the individual's dividend, dividend income net of any fees, but also imposed 20% of personal income tax. With the development of socio-economic situation, the private economy has become a socialist market economy, an important part, through foreign investment, with companies, enterprises, dividends and bonus shares and the share of individuals has been increasing. Give tax incentives for individual investment is a fundamental feature of the single tax, Russia dividends, bonuses have been taken at the lowest discount rate of 6% tax approach. Draw this line to adjust our current dividend, the tax treatment of dividend policy, such as the reduced rate of tax or deduction of 10% corporate tax has been paid to ease of dividends, dividend double taxation, to encourage and promote private investment. Resolve individual investors to corporate borrowers to escape through the loopholes tax liability for private investors to Russia usually do not receive a salary from the enterprises run by the individual and household consumption in the form of loans to businesses to evade the tax adjustment problem, formulate a punitive tax measures. Tax law, on the taxpayer to obtain loan funds to save interest payments, 35% tax rate for personal income tax. Currently, there are some in our country do not lead or less by individual investors receive paychecks, personal consumption loans from the company, long-term losses are not yet, etc., both the transfer of the personal income, while wage income to avoid paying personal income tax. To solve this problem, our approach can learn from Russia, to take up the loan interest, presumed to be derived from the implementation of the tax regulation. Specifically, individual investors from the limited liability company, joint stock borrowing, not to return after the end of tax year, has not been verified for the production and management, unified by their total borrowings of the one-year income from interest on bank loan rates , and calculated interest income is presumed to corporate investors dividend distribution to individuals in accordance with production and operation to its total borrowings presumed to corporate dividend distribution of individual investors, according to

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