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Talk elegantly about wealth; Excess progressive tax rate. mp3
Ten minutes to nine.
From elegant wealth talk
Feng Ya
This time, the collection and management mode of the new tax law has also changed. Comprehensive income shall be subject to the unified excess cumulative tax rate, and the structure of comprehensive income tax rate shall be optimized and adjusted, and the three low tax rates of 3%, 10% and 20% shall be expanded, and the tax rate of 25% shall be reduced. This passage is very professional and difficult to understand. Please explain it to us first. What does comprehensive income include?
plum
Well, in fact, this individual tax reform is the seventh major revision of the Income Tax Law of People's Republic of China (PRC), and the most important highlight is that the classification has been changed to the combination of comprehensive and classification. Then syndrome refers to comprehensive income, including four kinds of income, one is wages and salaries, the other is labor remuneration, the other is royalties. The final settlement of comprehensive income we are talking about now refers to the final settlement of these four kinds of income obtained by a taxpayer in a natural year.
Feng Ya
What did you mean by royalties just now?
plum
Royalty refers to the income obtained by individuals from providing royalties such as patents, trademarks, copyrights and non-patented technologies. For example, if you are a scientist and you develop a patented technology, you will get a sum of money when you transfer this patented technology, which we call royalty income.
Feng Ya
Some people may think that the four items just mentioned are very strange, because it seems that property income is not included. For example, if a person doesn't have a job, he can speculate in stocks to make money, or if he has several suites and rents a house to make money. He doesn't have to pay these taxes, does he?
plum
You also need to pay taxes, but it is not within the settlement scope of comprehensive income. This time, the new personal income tax law has been changed into a combination of synthesis and classification. Comprehensive, as we just introduced, there are four kinds of income, so classification refers to dividends, interest and dividend income that we still retain in the original tax law. For example, if you get dividends, such as the income from property leasing and property transfer, which are classified and taxed, then he has to pay taxes every time he gets them, but they are not within the scope of comprehensive income, so they are not within the scope of final settlement of comprehensive income.