新個稅法如何影響你的錢包？

Benjamin Franklin, one of the founders of the US, once said, “There are only two things certain in life: death and taxes.” For the Chinese, taxes are also a huge part of life. One of them is the “personal income tax”.

美國開國元勛之一的本杰明·富蘭克林曾說：“人的一生只有兩件事情不可避免：一是死亡，二是稅收。”對于中國人而言，稅收也是生活中很重要的一部分，其中之一便是“個人所得稅”。

Simply put, this is a tax paid on the money people earn. The amount of tax a person pays depends on the size of their income.

簡單來說，人們獲得收入時需要繳納個人所得稅，納稅金額的多少取決于人們收入的高低。

On Aug 31, China’s top legislature passed an amendment to the Individual Income Tax Law. One big change is that the minimum threshold for personal income tax will be raised from 3,500 yuan to 5,000 yuan per month, or 60,000 yuan per year.

8月31日，全國人大常委會批準通過個稅修訂草案。主要修改之處包括：現(xiàn)行3500元/月的個稅起征點調(diào)整到5000元/月(即60000元/年)。

For the first time, the amendment also adds special expense deductions for items such as children’s education.

草案還首次增加了包括子女教育在內(nèi)的“專項附加扣除”條款。

The change made to the income tax threshold will come into force on Oct 1, while the rest of the changes will take effect on Jan 1, 2019.

新的個稅起征點將于10月1日起實施，其他變更將于明年(2019年)1月1日起實施。

China introduced individual income tax in 1980. The present threshold is 3,500 yuan, according to an amendment made in 2011.

我國自1980年以來實施個人所得稅法。根據(jù)2011年的修改草案規(guī)定，現(xiàn)行個稅起征點為3500元。

While the threshold has remained at the same level since 2011, prices have increased during that time, Guan Qingyou, chief economist at the Rushi Financial Research Institute, told China Daily. Guan noted this increased the tax burden on low- and middle-income groups.

如是金融研究院首席經(jīng)濟學家管清友在接受《中國日報》采訪時表示，自2011年以來，個稅起征點一直沒有變化，但物價卻在不斷上漲。管清友指出，這增加了中低收入群體的納稅負擔。

According to Beijing Review, personal income tax is an important way through which to improve social fairness.

《北京周報》認為，個人所得稅是促進社會公平的重要途徑。

According to Xinhua News Agency, under the new changes, those with a monthly salary of 5,000 yuan to 20,000 yuan will have their tax cut by over 50 percent, while those with a monthly salary of 20,000 to 80,000 yuan will have their tax cut by 10 to 50 percent.

據(jù)新華社報道，此次個稅法修改后，月收入5000元至20000元的納稅人，稅負降幅在50%以上;月收入20000元至80000元的納稅人，稅負降幅在10%至50%之間。

“The personal income tax reform is … good news for middle- to lower-income groups, as people with less income will [pay less income tax],” Li Wanfu, from the State Administration of Taxation, told Xinhua.

“個稅改革對于中低收入群體而言是利好消息，收入越低的納稅人繳稅更少。”國家稅務總局稅收科學研究所所長李萬甫在接受新華社采訪時表示。