个税起征点拟调至每年6万
<p>备受关注的个人所得税法修正案草案19日提请十三届全国人大常委会第三次会议审议，这是个税法自1980年出台以来第七次修改。草案的一大亮点是，将个税起征点由之前的3500元上调至5000元/月（6万元/年）。</p><p><span word="China">China</span>'<span word="s">s</span> <span word="top">top</span> <span word="legislature">legislature</span> <span word="is">is</span> <span word="revising">revising</span> <span word="the">the</span> <span word="personal">personal</span> <span word="income">income</span> <span word="tax">tax</span> <span word="code">code</span> <span word="in">in</span> <span word="a">a</span> <span word="sweeping">sweeping</span> <span word="overhaul">overhaul</span> <span word="of">of</span> <span word="the">the</span> <span word="tax">tax</span> <span word="system">system</span>. <span word="Specific">Specific</span> <span word="personal">personal</span> <span word="income">income</span> <span word="tax">tax</span> <span word="changes">changes</span> <span word="that">that</span> <span word="aim">aim</span> <span word="to">to</span> <span word="reduce">reduce</span> <span word="taxpayer">taxpayer</span> <span word="burdens">burdens</span> <span word="and">and</span> <span word="boost">boost</span> <span word="consumption">consumption</span> <span word="are">are</span> <span word="expected">expected</span> <span word="after">after</span> <span word="the">the</span> <span word="proposed">proposed</span> <span word="changes">changes</span> <span word="receive">receive</span> <span word="regulatory">regulatory</span> <span word="approval">approval</span>.</p><p>全国人大常委会正在审议个人所得税法，这是税收制度的一次大调整。此次提交审议的草案通过后，有望出台减轻纳税人负担、刺激消费等个人所得税具体改革措施。</p><p>个人所得税法修正案草案的亮点有：</p><p>起征点提高 <span word="raise">raise</span> <span word="the">the</span> <span word="threshold">threshold</span></p><p><span word="The">The</span> <span word="draft">draft</span> <span word="amendment">amendment</span> <span word="raises">raises</span> <span word="the">the</span> <span word="threshold">threshold</span> <span word="for">for</span> <span word="personal">personal</span> <span word="income">income</span> <span word="tax">tax</span> <span word="from">from</span> 3,500 <span word="yuan">yuan</span> <span word="to">to</span> 5,000 <span word="yuan">yuan</span> <span word="per">per</span> <span word="month">month</span>, <span word="or">or</span> 60,000 <span word="yuan">yuan</span> <span word="per">per</span> <span word="year">year</span>.</p><p>草案将个税起征点由之前的3500元上调至5000元/月（6万元/年）。</p><p>专项附加扣除 <span word="special">special</span> <span word="expense">expense</span> <span word="deductions">deductions</span></p><p><span word="The">The</span> <span word="draft">draft</span> <span word="amendment">amendment</span> <span word="adds">adds</span> <span word="special">special</span> <span word="expense">expense</span> <span word="deductions">deductions</span> <span word="for">for</span> <span word="items">items</span> <span word="like">like</span> <span word="children">children</span>'<span word="s">s</span> <span word="education">education</span>, <span word="continuing">continuing</span> <span word="education">education</span>, <span word="treatment">treatment</span> <span word="for">for</span> <span word="serious">serious</span> <span word="diseases">diseases</span>, <span word="as">as</span> <span word="well">well</span> <span word="as">as</span> <span word="housing">housing</span> <span word="loan">loan</span> <span word="interest">interest</span> <span word="and">and</span> <span word="rent">rent</span>.</p><p>草案首次增加子女教育支出、继续教育支出、大病医疗支出、住房贷款利息和住房租金等专项附加扣除。</p>
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