商务英语考试热点聚焦:个税改革

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.

中国于六月下旬将个税起征点从2000元提高到3500元，调整后的纳税人数由8400万人减至2400万人。

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

全国人民代表大会决定，这次调整将于今年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.

根据最新解释，3500元是指扣除“三险一金”后的收入。所以，纳税人的月薪收入应在4545元以上。

新闻热词：

personal income tax（缩写PIT）：个人所得税

personal income tax reform：个人所得税改革

日常所说的“三险一金”：medical care insurance（医疗保险）；endowment insurance（养老保险）；unemployment insurance（失业保险）；housing fund（住房公积金）。

延伸阅读：

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.

这是自个人所得税法1994年实施以来，中国第三次提高免税起征点。据报道，个人所得税起征点在2006年从每月800元的提高至每月1600元，2008年提高至每月2000元。