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Reforming the Personal Income Tax System in the People's Republic of China
ADB 2020-06-16
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The Amendment to the Personal Income Tax Law in 2018 was a fundamental reform to the personal income tax system in the People’s Republic of China. International comparisons and case studies, however, show that some issues remain. These include (i) a narrow taxpayer base, (ii) broad special deductions, (iii) a heavy tax burden on labor income but a light one on capital income, (iv) a suboptimal tax rate structure, and (v) a low tax collection compliance rate. Lessons from successful tax reforms in Australia, Germany, Japan, Sweden, the United Kingdom, and the United States highlight the importance of a wide tax base, a limited scale and scope of special deductions, strong tax compliance, and increased transparency.Based on international experiences, this note provides policy recommendations in four areas: (i) broadening the tax base by freezing the current level of the basic deduction and including individual business income, pensions, and annuities into comprehensive income; (ii) streamlining and limiting special deductions; (iii) optimizing the tax rate structure by reducing the top marginal tax rate and increasing the minimum marginal rate; and (iv) strengthening tax compliance by stricter law enforcement.
| 이전글 | 产业架构研究：起源、理论框架及展望 | 2020-06-16 |
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| 다음글 | 중국의 인터넷 이용 현황 | 2020-06-16 |
