increasing the intensity of adjustment

Individual income tax law, the income from wages and salaries for extra progressive tax 9 levels.MBT Goti In order to effectively play for the distribution of income tax will be proposed to adjust action, the draft working income 9 levels for extra progressive tax revision level 7, canceled 15 percent and 40 percent two gears tax rate, expanded 5% or 10% two low-grade tax rates range. 1 percent tax rate corresponding month by current taxable income does not exceed $500 expanded to 1500 yuan, 2 10% tax rate corresponding month by current of taxable income of $500 to 2,000 yuan expand for 1500 yuan to 4500 yuan. At the same time, it also expanded the top rate 45% of the coverage, will present the applicable taxable income tax 40%, into 45% tax rate for high earners, increasing the intensity of adjustment.
The revision of individual income tax law, implement improving working income minus expenses standard and adjust working income tax rates structure linkage, its purpose in addition to simplify and improve tax outside, main is to make most working income taxpayers can enjoy minus expenses for raising standards and adjust rate structure bring double taxation privilege, to appropriately increase some high earners tax.
Three, about the corresponding adjustment is individual and industrial and commercial door production and operation income and contracting leased operation income tax rates bracket
Working income tax rates after adjusting for payments grades, individual and industrial and MBT Chapa ,commercial door reach the production and business operation income balance of taxpayers and the contracting leased operation income taxpayers and working income taxpayers, the tax burden level to keep the level 5 draft tax on individual and industrial and commercial door changeless, grades and income from production and business income from contracted leased operation (hereinafter referred to as the production and business operation income) and tax rates table made the corresponding adjustment, payments will produce business income and tax rates table 1 bracket in taxable income by 5,000 yuan is adjusted for 15,000 yuan, every other payments files changed accordingly.
Fourth, to declare pay taxes on extended time
Individual income tax law, the withholding agent and taxpayers to declare pay taxes per month for the second month 7 days time. And pay enterprise income tax and value-added tax, business tax declaration of other categories of taxes to pay taxes on time for monthly 15 days commonly. Due to declare pay taxes time inconsistency, causing some withholding agent, taxpayers should be dealt with in a month to MBT Fumba ,declare pay taxes formalities, twice increased withholding agents and taxpayer burden. For the convenience of withholding agents and taxpayers, draft tax withholding agent, taxpayers will declare and pay taxes by current month deadline extended to 15 days within 7 days, and enterprise income tax and value-added tax, business tax to wait to declare pay taxes tax coincide.