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个税收入同比下降3.9%据财政部网站消息,2012年个人所得税实现收入5820.24亿元,同比下降3.9%,比上年增速回落29.1个百分点。个人所得税收入占税收总收入的比重为5.8%。分项目看,个体工商户生产经营所得税和工资薪金所得税大幅下降,同比分别下降12.5%和8%。利息股息红利所得税、劳务报酬所得税和财产转让所得税同比分别增长14.7%、10.8%和6.5%。据了解,个人所得税收入下降的主要原因:一是受提高个人所得税工薪所得减除费用标准,以及调整工薪所得和个体工商户经营所得的税率结构等减税政策的影响。二是二手房交易价格回调,财产转让所得税相应减收。2012年11月份70个大中城市中二手住宅价格同比下降的城市达到49个,其中,北京同比下降0.2%,杭州同比下降3.3%。
Individual tax revenue dropped 3.9% YoY According to the website of the Ministry of Finance, personal income tax revenue in 2012 was 582.024bln, down 3.9% YoY and down 29.1ppt YoY. Personal income tax revenue accounted for the proportion of total revenue of 5.8%. According to the subprojects, income tax and wage and income tax on production and operation of individual industrial and commercial households dropped sharply by 12.5% and 8% respectively on a year-on-year basis. Interest dividend income tax, income tax on service remuneration and property transfer income tax increased by 14.7%, 10.8% and 6.5% respectively over the same period of previous year. It is understood that personal income tax revenue decline mainly because: First, by raising the personal income tax wage deductions, as well as the adjustment of wage income and individual businesses operating tax structure tax relief policies. Second, second-hand housing transaction price callback, the transfer of property income tax corresponding reduction. In November 2012, the prices of second-hand housing in 70 major and medium-sized cities dropped to 49, of which Beijing dropped 0.2% YoY and Hangzhou down 3.3% YoY.