基于城镇中低收入群体基本生活保障的税制改革研究

Tax Reform Research Based on Basic Living Guarantee of Urban Middle-and Low-Income Population

本文根据党的十八大提出的"中等收入群体继续扩大"的战略要求,从保障城镇中低收入群体基本生活出发,建议完善个人所得税中工资性所得和经营性所得的费用扣除标准形成机制,根据收益水平对居民转让房产所得实行超率累进税率,房产租赁收入免征营业税,降低食品药品、生活用水电燃料等民生相关领域的增值税税率。

According to the strategy of the 18th National Congress of the CPC ＂Continuing to Enlarge the Middle Income Population＂, in order to guarantee the basic living of urban middle-and low-income population, this paper suggests improving the deduction standard on salary income and operating income for individual income tax and shapes to be a standing mechanism. According to income level, it shall implement the progressive tax rate on property transfer income, exempt housing rental income from business tax, and reduce the VAT rate of all the fields involved with the people＇s livelihood, such as food, medicine, water, electricity, fuel and etc.