國務院批轉發展改革委等部門關於深化收入分配製度改革若干意見的通知

A new State Council notice to reduce the income disparity.  There are a few articles relate to tax policy.  They include: tightening of tax administration of high income individuals; cancellation of the current IIT (individual income tax) exemption on dividend paid by foreign investment enterprises to overseas natural person shareholders; expanding the scope of Real Estate Tax on owners of properties (currently exempt for self-use by individuals, except for Shanghai and Chongqing); tightening the administration of property transactions; expand the scope of Resource tax; revising the scope of Consumption Tax and including those high-end entertainment and luxury products; introducing Estate Tax when appropriate; and allowing the carried forward of donation for charity which exceeds 12% of annual profits.

We need to wait for the detailed implementation rules / notices on these policies.

http://www.gov.cn/zwgk/2013-02/05/content_2327531.htm

國務院批轉發展改革委等部門關於深化收入分配製度改革若干意見的通知

國發〔2013〕6號

    14.加強個人所得稅調節。加快建立綜合與分類相結合的個人所得稅制度。完善高收入者個人所​​得稅的徵收、管理和處罰措施，將各項收入全部納入徵收範圍，建立健全個人收入雙向申報製度和全國統一的納稅人識別號制度，依法做到應收盡收。取消對外籍個人從外商投資企業取得的股息、紅利所得免徵個人所得稅等稅收優惠。

    15.改革完善房地產稅等。完善房產保有、交易等環節稅收制度，逐步擴大個人住房房產稅改革試點範圍，細化住房交易差別化稅收政策，加強存量房交易稅收徵管。擴大資源稅徵收範圍，提高資源稅稅負水平。合理調整部分消費稅的稅目和稅率，將部分高檔娛樂消費和高檔奢侈消費品納入徵收範圍。研究在適當時期開徵遺產稅問題。

    20.大力發展社會慈善事業。積極培育慈善組織，簡化公益慈善組織的審批程序，鼓勵有條件的企業、個人和社會組織舉辦醫院、學校、養老服務等公益事業。落實並完善慈善捐贈稅收優惠政策，對企業公益性捐贈支出超過年度利潤總額12%的部分，允許結轉以後年度扣除。加強慈善組織監督管理。