中国国家税务总局发布数据显示，今年上半年个人所得税收入达8982亿元，同比增长13.1%[2]。其中，年收入前1%的群体申报缴纳的个人所得税占总量的5成以上，年收入前10%的群体贡献了约9成[2]。这表明高收入群体在个人所得税中的贡献比例显著。
税务部门在强化高收入群体纳税管理的同时，也在扩大普通纳税人的税收优惠。上半年个税专项附加扣除减税金额超过3200亿元[2]，惠及1.26亿人在养老、医疗、教育等领域享受税收优惠[2]。超过1亿纳税人通过年度汇算获得退税1500多亿元[2]，其中年收入12万元以下的群体基本无需缴税或只需少量缴税[2]。
在强化管理方面，税务机关重点加强了高收入纳税群体的合规督管。重点群体补税申报率达99.96%[1]，累计督促补缴税款、滞纳金约340亿元[1]。资本类所得对个人所得税增长的贡献度近5成[1]，其中科学研究和技术服务业、有色金属冶炼和压延加工业的个人所得税分别年增15%和40.8%[1]。税务部门表示，个人所得税已成为优化收入再分配、促进社会公平的重要工具[1]，并将继续加强合规管理和境外所得的税收监管。
China's State Tax Administration released data showing that personal income tax grew by approximately 13% in the first half of 2024, with the top 1% of earners by annual income contributing over 50% of total personal income tax revenue.[1][2] The top 10% of earners accounted for roughly 90% of total personal income tax collections.[1][2] Tax authorities have intensified compliance management for high-income groups, positioning personal income tax as a crucial instrument for promoting social equity and optimizing income redistribution.[1]
Capital gains contributed nearly 50% to personal income tax growth during the period.[1] The scientific research and technical services sector saw personal income tax increase by 15%, while the non-ferrous metal smelting and rolling processing industry experienced growth of 40.8%.[1] Tax authorities achieved a 99.96% tax filing compliance rate among priority groups and cumulatively compelled supplementary tax payments and late fees totaling approximately 34 billion yuan in the first half of 2024.[1]
Beyond enforcement efforts, tax policy measures provided substantial relief to broader earners.[2] Special deduction allowances for personal income tax exceeded 3.2 billion yuan in tax reductions in the first half of 2024, benefiting 126 million individuals through preferential tax treatment in pension, healthcare, and education sectors.[2] More than 100 million taxpayers received over 150 billion yuan in refunds through annual tax reconciliation.[2] Approximately 70% of taxpayers owed no additional taxes following annual reconciliation, and individuals earning 120,000 yuan or less annually incurred minimal or no tax obligations.[2]