Economic Life Perspective
1. Residents’ income is the main factor affecting consumption levels; consumption has a counterproductive effect on production. Income is the premise and basis of consumption. This personal tax adjustment takes into account the actual growth of residents’ basic living consumption expenditures. Raising the personal tax threshold will help increase residents' disposable income, while ensuring residents' living standards, enhance residents' spending power and comprehensively stimulate domestic demand.
2. Redistribution pays more attention to fairness and is an important measure to achieve social fairness. Adjusting the threshold for personal income tax will help regulate excessively high incomes, reduce the tax burden on low- and middle-income people, narrow the income gap, and maintain social equity.
3. Taxes are fixed. The adjustment of the threshold for personal income tax reflects the fixed nature of taxation, indicating that the state prescribes tax objects and tax rates in the form of law before taxing.
4. Taxation is the main source of fiscal revenue. Raising the standard for deducting expenses from wages and salaries will reduce the country’s personal income tax revenue and affect the increase in national fiscal revenue. This shows that taxation is the main source of national fiscal revenue, and distribution policy is an important factor affecting fiscal revenue.
5. The tax rate and significance of personal income tax. The adjustments to the threshold and tax rate structure of personal income tax reflect the implementation of excessive progressive tax rates and proportional tax rates for personal income tax. The more a taxpayer earns, the higher the tax rate; the less the taxpayer earns, the lower the tax rate. This shows that personal income tax is an effective means to regulate personal income distribution and achieve social fairness.
6. Implement the people-oriented scientific concept of development. The core of the scientific outlook on development is people-oriented. We must always regard the realization, maintenance and development of the fundamental interests of the overwhelming majority of the people as the starting point and goal of all work of the party and the country. Personal tax reform is conducive to safeguarding people's interests, promoting social harmony, and is conducive to the implementation of the people-oriented scientific concept of development.
Political life perspective
1. The significance of democratic decision-making. The General Office of the Standing Committee of the National People's Congress released the "Amendment to the Personal Income Tax Law (Draft)" to the public to solicit opinions. This is because our country is a socialist country under the people's democratic dictatorship, and the people are the masters of the country. Our country's citizens can participate in democratic decision-making through various channels, which is conducive to decision-making fully reflecting public opinion and embodying the democratic nature of decision-making; it is conducive to decision-making that widely pools people's wisdom and enhances the scientific nature of decision-making; it is conducive to promoting citizens' understanding of decision-making and promoting decision-making. Implementation; it is also conducive to improving citizens' enthusiasm and confidence in participating in public affairs, enhancing citizens' sense of social responsibility, and demonstrating the continuous development and progress of socialist democratic politics.
2. Government functions and principles. Our government is the government of the people. The State Council submitted the "Amendment to the Personal Income Tax Law (Draft)" to the 20th Session of the Standing Committee of the 11th National People's Congress for its first review. This shows that our government adheres to the principle of being responsible to the people, actively performs its function of organizing socialist economic construction, and carries out economic development. Regulation to promote social and economic development and improve people's living standards.
3. The status of the National People’s Congress. The Standing Committee of the National People's Congress reviewed the "Amendment to the Personal Income Tax Law (Draft)", stating that the Standing Committee of the National People's Congress is a permanent organ of the highest state power and exercises the highest legislative power in accordance with the law. The extensive solicitation of public opinion reflects the National People's Congress Standing Committee's insistence on scientific and democratic legislation and the development of socialist democratic politics.
4. The organizational and activity principles of democratic centralism. The "Amendment to the Personal Income Tax Law (Draft)" was submitted by the State Council to the Standing Committee of the National People's Congress for review. The review process extensively solicited public opinion. This shows that the most important feature of the organization and activities of our country's People's Congress system is the implementation of democratic centralism.
Life and philosophy perspective
1. Philosophical basis for my country’s personal income tax reform
(1) Material determines consciousness. In recent years, with the improvement of living standards and price levels, the expenses required by Chinese residents to maintain basic living have changed significantly, and it is necessary to readjust the standards for deducting expenses from wages and salaries.
So the adjustment of personal income tax adheres to the principle of proceeding from reality and seeking truth from facts.
(2) Practice determines understanding, and understanding is infinite. The adjustment of the threshold for personal income tax in my country has gone through a process of continuous development. This is the result of continuous improvement of awareness in the practice of my country's economic and social development, and reflects the unlimited characteristics of practice determining understanding and knowledge.
(3) The diversity of connections requires us to pay attention to analyzing and grasping the various conditions for the existence and development of things. Everything depends on time, place and conditions. As the living standards and price levels of our country's residents improve, it is necessary to adjust the collection standards of personal income tax and maintain the diversity of connections.
(4) Modifying the 9-level excessive progressive tax rate previously implemented for personal income tax to 7 levels is a manifestation of the use of system optimization methods, follows the optimization trend of the internal structure of the system, and is conducive to making the personal income tax Levy better maintains overall social fairness.
(5) The adjustment of the personal income tax threshold fully reflects the principle of "high-income people pay more tax, middle-income people pay less tax, and low-income people pay no tax" and adheres to the specific issues The methodology of specific analysis is conducive to giving full play to the role of personal income tax in regulating income distribution.
(6) The contradiction between productivity and production relations, and the contradiction between economic base and superstructure, are the basic contradictions that run through human society. The reform of the individual tax system is a part of the reform of production relations that is incompatible with productivity and the superstructure is incompatible with the economic base. It is conducive to mobilizing the enthusiasm of workers, promoting the development of productivity, making the superstructure adapt to the development of the economic base, and promoting social progress.
(7) Reform is the self-improvement and development of socialism and a powerful driving force for the development of socialism with Chinese characteristics. The reform of personal income tax is conducive to adapting production relations to the development of productive forces, making the superstructure adapt to the development of the economic base, mobilizing the enthusiasm of workers, and promoting the smooth progress of socialist modernization.
2. From the perspective of historical materialism, analyze the reasons for soliciting public opinion on personal income tax reform
(1) The people are the creators of history and the main body of social history, which requires us Adhere to the mass viewpoint and mass line. Personal tax reform is related to the vital interests of the people, and extensive solicitation of public opinion is conducive to safeguarding the fundamental interests of the people and promoting the smooth progress of personal tax reform.
(2) Values ??play an important guiding role in people’s understanding of the world and activities to transform the world. The individual tax reform extensively solicits public opinion, which is a concrete manifestation of the party and the country consciously standing on the standpoint of the overwhelming majority of the people, taking the interests of the people as the highest value standard, and making correct value judgments and value choices.