Also calling for adding to the current tax collection and administration law“Tax evasion”Concept
Sun Jie, deputy to the National People’s Congress and associate professor at the w88 casino, in March14Japan proposes to the National People’s Congress that the upper limit of personal investment income tax burden be increased from the current35%Downgraded to25%.It is also recommended that the concept of "tax evasion" be incorporated into the current tax collection and administration law.
Personal investment income tax should not be higher than25%
Sun Jie said that currently, citizens who invest in individual businesses, sole proprietorships, and partnerships are at a disadvantage in terms of tax law and face the dual problems of unfair and high tax burdens. Sun Jie also said that when an individual citizen invests in a corporate enterprise or a legal person enterprise, the return on investment is that the profits of the enterprise are paid first33%The corporate income tax has been paid again20%The balance after personal income tax, the comprehensive tax burden reaches46.4%, even after the unified income tax law merging the two taxes is passed, the comprehensive tax burden has reached40%.“
This is not conducive to encouraging individual investment and increasing social employment, and is inconsistent with the principle of fair tax burden. "Sun Jie suggested that the highest production and operation income tax rate for individual industrial and commercial households, sole proprietorships, and partnerships should not exceed25%.The current "Personal Income Tax Law" stipulates that the production and operation income of individual industrial and commercial households is subject to five levels of excess progressive tax rates, the highest level is35%.In the future, once the income taxes of domestic and foreign-funded enterprises are merged and unified, the income tax rate will be reduced to25%, in order to achieve tax fairness, the highest production and operation income tax rate for individual industrial and commercial households, sole proprietorships, and partnerships should not exceed25%.
The concept of "tax evasion" should be added to the tax law
As far as we know,2001The "Tax Collection and Management Law" revised in 10807_10830|was abandoned
1986Year4month21日The concept and formulation of "tax evasion" determined by the "Interim Regulations on Tax Collection and Management" issued by the State Council.
Xiao Taifu, director of Beijing Taifu Law Firm, told reporters that due to the lack of the legal concept of "tax evasion", in administrative law, the concepts of "tax evasion" and "tax evasion" are combined into one. In criminal justice practice, "tax evasion" and "tax evasion" are difficult to distinguish, resulting in many unjust, false and wrong cases. In foreign countries, tax evasion is generally divided into two types: intentional and unintentional (tax evasion).
Sun Jie suggested that the government should amend the "Tax Collection Management Law" to clearly distinguish between tax evasion and tax evasion, and classify unintentional behavior as "tax evasion". The tax authorities shall order taxpayers who have evaded taxes to make up for the evaded taxes within a time limit and in accordance with the law. If payment is overdue, the evaded taxes may be collected on a daily basis starting from the date of tax evasion5‰ late payment fee.
