One of the sources of fiscal revenue is tax. In order to ensure stable fiscal revenue, the state will formulate the tax formula and tax rate for that year according to the economic development, and personal income tax is one of the most widely collected taxes. 1. What are the new adjustments to the personal income tax in 2022? 1. The new personal tax policy The government work report mentioned in the suggestions for government work that the threshold of personal income tax should be raised. Shi Xbin, Vice Minister of Finance, said at the press conference of the two sessions that to what extent the threshold will be raised, policy suggestions will be put forward according to the changes in residents' basic living consumption level. This tax reform highlights the new connotation of special deduction, and the first choice is to focus on children's education, serious illness medical care and other aspects that people need and care most. The reform will transform the classified tax system into a comprehensive and classified personal income tax system, and the next step will be to speed up the tax reform plan and start the revision of the personal income tax law. Liu 21st, a member of the Chinese People's Political Consultative Conference and president of the Chinese Academy of Fiscal Science, believes that the tax reform must comprehensively balance the "money bag" of the state and the "money bag" of the individual. The adjustment of special deduction, tax rate range and tax method is subject to many factors, such as the need to attract talents, the need to simplify the tax system and the expectation of society for fair adjustment, and should be comprehensively considered and steadily promoted. The threshold of personal income tax is an easy-to-understand statement, and the more accurate expression is the standard of expense deduction or exemption from personal income tax. For the working class, it has the most direct and intuitive relationship with the level of personal tax burden, so it has become the focus of attention from all walks of life. Raising the personal income tax exemption is a response to the public's demand to reduce personal tax burden, which is conducive to steadily raising the income level of residents and enhancing the people's sense of happiness and acquisition. The setting of tax exemption mainly considers the taxpayer's cost and basic living expenses. The current personal income tax exemption is adjusted to 20 1 1. In recent years, with the economic development, rising prices and income growth, people's basic living needs and expenditures are also increasing year by year, and the current standard of exemption is already too low. To ensure that people's basic living standards will not be affected, it is necessary to increase the personal income tax exemption. However, the exemption amount is only one of the tax elements of personal income tax, and it is not in the main position in the establishment of personal income tax system. Simply raising the exemption amount is simple and beneficial to the people, but it is not conducive to the improvement of the tax system and the income redistribution function of personal income tax. Compared with the previous personal income tax reform that only focused on the adjustment of exemption amount, this government work report further proposed to increase the deduction of special expenses such as children's education and serious illness medical care, which is conducive to further improving the fairness of personal income tax and also means that the personal income tax reform has finally made substantial progress. The significance of increasing the deduction of special expenses lies in improving the tax equity among families with different burdens. For different individuals, even with the same income, they may face different family burdens such as children's education, medical care and housing, and their tax payment ability is not the same. It is beneficial to balance the tax burden of families with different burdens and improve the fairness of the personal income tax system to include the expenses such as children's education and serious illness medical care that are most deeply felt by the general public in the pre-tax deduction range of personal income tax and set reasonable deduction standards. Raising the exemption amount and increasing the deduction of special expenses is the perfection of the pre-tax deduction of personal income tax, which is only a part of the personal income tax reform, but not the whole of the personal income tax reform. Personal income tax still faces the need of comprehensive deepening reform. Personal income tax is an important tax to raise fiscal revenue, and it is also one of the most favorable tools for the government to adjust income distribution. The two complement each other and are indispensable. With the construction of Socialism with Chinese characteristics entering a new era, it is of great significance to speed up the reform of individual income tax. It is an important starting point to solve the main social contradictions in the new period, narrow the income gap and achieve balanced and full development; It is also the basic system of modern national governance system, which is conducive to enhancing people's sense of participation in national governance and promoting the realization of good governance goals such as social fairness and justice. 2. Individual income tax reform measures include: First, merging and simplifying some tax items. Appropriate income classification can reflect the real tax paying ability of taxpayers. The current 1 1 income subcategory can be divided into several categories, for example, personal labor income can be divided into one category, including wage income, labor remuneration income and remuneration income. Divide property income into one category, including income from production and operation of individual industrial and commercial households, income from contracted operation and leasing operation of enterprises and institutions, income from royalties, income from interest dividends, income from property leasing and income from property transfer. Classify accidental income with other income. Second, improve the pre-tax deduction system of "basic deduction+special deduction". At present, the items deducted before tax include basic pension, medical care, unemployment insurance, housing accumulation fund and occupational annuity, enterprise annuity and commercial health insurance within a certain limit. In the future, it will be included in commercial endowment insurance. A great progress of this reform is to increase the special deduction, including the expenses of supporting the elderly, medical expenses for serious illness and children's education, thus reducing the burden of the "two-child" family. There are also voices that hope to include the interest expenses of housing mortgage loans, personal career development and re-education expenses into special deduction items. At present, there are many suggestions to set up a standard index adjustment mechanism for the threshold, and make dynamic and flexible adjustments in combination with the price level and inflation level to reduce the impact of economic fluctuations on the living standards of residents. There are also suggestions to implement the threshold of regional differentiation. Whether these suggestions can be implemented remains to be seen. Third, optimize the tax rate structure. On the basis of the tax rate structure stipulated in the current individual income tax law, the marginal tax rate should be adjusted appropriately, the progressive range should be simplified, and the applicable tax rate for all kinds of income should be determined reasonably. Fourth, explore the introduction of household expenditure declaration system. Due to the change of family structure and the complexity of family economic structure in China, it is difficult to fully implement the family comprehensive declaration in a short time. On the basis of maintaining the individual as the taxpayer, the association will gradually allow couples to jointly declare the expenses related to family support for the elderly, children's education, housing mortgage loan interest and so on. And deducted between husband and wife or by one party, and both husband and wife pay taxes separately. Fifth, improve the tax-related information system and collection and management mechanism. First of all, we will promote the sharing of tax-related information among industry and commerce, public security, justice, customs, social security, banking, housing management, securities and other departments, realize cross-departmental and cross-regional tax-related information networking, and establish and improve the natural person income and property information system. The verification of the authenticity of pre-tax deduction information also puts forward higher requirements for the data analysis, investigation ability and collection and management ability of tax departments. In addition, it is necessary to improve the supporting policies such as the popularization of individual tax numbers, the binding of tax-related information, and the constraint of credit system. Two. What are the contents of personal income tax? Article 2 of the Individual Income Tax Law stipulates that individual income tax shall be paid for the following items: (1) income from wages and salaries; (2) Income from remuneration for labor services; (3) Income from remuneration; (4) Income from royalties; (5) Operating income; (6) Income from interest, dividends and bonuses; (7) Income from property lease; (8) Income from property transfer; (9) Accidental income. Individual residents who obtain income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income) shall calculate individual income tax according to the tax year; Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly or itemized basis. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law. 1. Income from wages and salaries refers to wages, salaries, bonuses, year-end salary increase, labor dividends, allowances, subsidies and other income related to employment or employment. That is to say, as long as the income obtained by an individual is related to his position and employment, regardless of the capital expenditure channel of his unit or in the form of cash, physical objects and securities. , are the tax targets of wages and salaries. 2. Income from the production and operation of individual industrial and commercial households The income from the production and operation of individual industrial and commercial households includes four aspects: (1) Income from the production and operation of urban and rural individual industrial and commercial households that have been approved by the administrative department for industry and commerce and obtained a business license and engaged in industries such as industry, handicrafts, construction, transportation, commerce, catering, service and repair. (2) Income obtained by individuals who have obtained business licenses with the approval of relevant government departments and engaged in paid service activities such as running schools, medical care and consulting. (3) Income obtained by other individuals from individual industrial and commercial production and operation refers to income obtained by individuals from temporary production and operation activities. (four) the taxable income related to production and operation obtained by the above-mentioned individual industrial and commercial households and individuals. 3. The income from contracted operation and leased operation of enterprises and institutions refers to the income obtained by individuals from contracted operation, leased operation and subcontracting or subletting, including the income in the nature of wages and salaries obtained by individuals on a monthly or hourly basis. 4. Income from remuneration for labor services refers to income obtained by individuals engaged in design, decoration, installation, drawing, laboratory testing, medical treatment, law, accounting, consulting, giving lectures, news, broadcasting, translation, peer review, painting and calligraphy, sculpture, film and television, audio recording, video recording, performance, advertisement, exhibition, technical service, introduction service and economic service. 5. Income from royalties refers to income obtained by individuals from publishing their works in the form of books and newspapers. The "works" mentioned here refer to works that can be published in books, newspapers and periodicals, including Chinese and foreign characters, pictures, music scores, etc. "Personal works" include my own works and translated works. Individuals who receive remuneration for works behind them shall be taxed according to the items contained in the remuneration. 6. Royalty income refers to the income obtained by individuals from providing patents, copyrights, trademarks, non-patented technologies and other franchise rights. The income from providing the right to use copyright does not include the income from remuneration. The income from the public auction (bidding) of the original or copy of the author's own written work shall be taxed according to the royalty. 7. Interest, dividend, dividend income, dividend income refers to the interest, dividend and dividend income obtained by individuals with creditor's rights and equity. Interest refers to personal deposit interest (+65438 the day after the announcement of cancellation of interest tax by the state on October 8th, 2008), loan interest and interest on purchasing various bonds. Dividend, also known as dividend, refers to the investment income that shareholders regularly get from joint-stock companies according to their articles of association. Dividends, also known as company (enterprise) dividends, refer to the profits of joint-stock companies or enterprises that exceed dividends according to the profits to be distributed. Joint-stock enterprises should pay dividends and bonuses to individual shareholders in the form of shares, that is, distribute bonus shares, and pay taxes according to the face value of the shares distributed. 8. Income from property leasing refers to income obtained by individuals from renting buildings, land use rights, machinery and equipment, vehicles, ships and other property. Property includes movable property and immovable property. 9. Income from property transfer refers to the income obtained by individuals from transferring their own property such as securities, shares, buildings, land use rights, machinery and equipment, vehicles and ships to others or units, including the income obtained from the transfer of real estate and movable property. There is no tax on the income from individual stock trading for the time being. 10. Accidental income Accidental income means that the income obtained by individuals is non-recurring and belongs to all kinds of opportunistic income, including accidental income such as winning prizes, winning prizes and lottery tickets (including bonuses, objects and securities). Individuals who purchase social welfare lottery tickets and Chinese sports lottery tickets whose winning income does not exceed 10000 yuan shall be exempted from personal income tax, and those who exceed 10000 yuan shall be taxed in full according to the accidental income items (the tax rate of 438+0 1 as of April, 1965 is 20%). 1 1. Other income except the above-mentioned 10 tax item shall be determined by the financial department of the State Council. The financial department of the State Council refers to the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China. Other income items determined by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China include: (1) Individuals were awarded the honorary prize of China Academy of Sciences by Cai Guanshen Honorary Foundation of China Academy of Sciences. (2) Individuals get the deposit bonus paid by the banking department at an interest rate and a value-preserving subsidy rate exceeding the national regulations. (3) Preferential income obtained by individuals due to the relevant insurance premiums paid by employers. (4) Interest (or similar income paid in other names) paid by the insurance company to the life insurer who is not out of danger during the insurance period according to the bank savings deposit rate of the same period. (5) rebate income or transaction fee return income obtained by individual shareholders from securities companies to attract major shareholders to open accounts in the company and pay part of the transaction fees obtained to major shareholders. (6) Individuals obtain that some units and departments distribute cash, physical objects or negotiable securities to relevant personnel of other units and departments in year-end summary, various celebrations, business contacts and other activities. (7) Resignation risk fund. (eight) individuals to provide security for the unit or others to get paid. If it is difficult to define the taxable income obtained by an individual, it shall be approved by the competent tax authorities. Special sources of income will also be exempted.