商務(wù)英語(yǔ)考試熱點(diǎn)聚焦:個(gè)稅改革

Comments on new personal tax threshold

China raised the personal tax threshold in late June from 2，000 yuan （$309.4） to 3，500 yuan（$540） per month，which will reduce the number of personal income tax payers from 84 million to 24 million.

中國(guó)于六月下旬將個(gè)稅起征點(diǎn)從2000元提高到3500元，調(diào)整后的納稅人數(shù)由8400萬(wàn)人減至2400萬(wàn)人。

The adjustment will take effect on Sept 1， according to the NPC.

全國(guó)人民代表大會(huì)決定，這次調(diào)整將于今年9月1日起施行。

According to the latest explanation， medical care insurance， endowment insurance， unemployment insurance， and housing fund is not included in 3，500 yuan. So， the personal income of a tax payer should be above 4545 yuan.

根據(jù)最新解釋，3500元是指扣除“三險(xiǎn)一金”后的收入。所以，納稅人的月薪收入應(yīng)在4545元以上。

新聞熱詞：

personal income tax（縮寫PIT）：個(gè)人所得稅

personal income tax reform：個(gè)人所得稅改革

日常所說(shuō)的“三險(xiǎn)一金”：medical care insurance（醫(yī)療保險(xiǎn)）；endowment insurance（養(yǎng)老保險(xiǎn)）；unemployment insurance（失業(yè)保險(xiǎn)）；housing fund（住房公積金）。

延伸閱讀：

This is the third time China has raised the tax exemption threshold since implementing the Personal Income Tax Law in 1994. The country raised the threshold from 800 yuan per month to 1，600 yuan in 2006， raising it again to 2，000 yuan in 2008， according to the report.

這是自個(gè)人所得稅法1994年實(shí)施以來(lái)，中國(guó)第三次提高免稅起征點(diǎn)。據(jù)報(bào)道，個(gè)人所得稅起征點(diǎn)在2006年從每月800元的提高至每月1600元，2008年提高至每月2000元。