Ma Yu beginning of this year, the data show that the pockets of the country has a lot of drum: China's tax revenue in 2005 reached 3.0866 trillion yuan (excluding tariffs and agricultural taxes), up 20% over the previous year . compared to about 9.9% of GDP growth, tax revenue is growing so fast attracted people's attention. But the State Administration of Taxation officials are modestly explained that the structure of the revenue growth, GDP growth of structure,australia ugg boots sale, price, import, export, collection, etc. analyzed, tax growth rate is not high. China's macro tax burden in 2005 to about 17.5%, than \\awareness of tax issues somewhat in recent years has written several articles from different angles. When such a time, I think it is necessary to discuss about issues related to.
explanation for the Administration of Taxation officials and tax experts view I thought that they avoided the two fundamental issues: national income growth compared to the tax growth Gao Bugao? compared to the level of national welfare, our tax burden Gao Bugao? because these two problems are not clear, one that Gao Bugao revenue growth, tax burden Gaobu Gao meaningless.
First, I would like to discuss the distribution of national wealth and social development. Throughout Chinese history, you can find a very important rule: national (expressed as a monarch or government) and the total national wealth in the social allocation ratio, and national prosperity is closely related. the nation's prosperity,uggs for sale, they often are nationals of a time when the highest proportion of social wealth; descend into failed states, but often the state was Most of the time the wealth of society. In other words, fortunes rise and fall of a negative correlation with national income and national income are related. and in many cases, the two often reinforce each other. Although due to the lack of data, we can not do this a more accurate quantitative analysis, but the history can still give us a clear understanding of: peace and prosperity to most of them kept taxes low, often exacting dynastic decline.
and the law of the last 50 years in our history also clearly demonstrated. the first 30 years, the distribution of social wealth is the focus of national, popular point that is called \The occurrence of more than 3000 people were starved to death in the national tragedy! in 1978, China's tax burden as high as 37%! but reduced the ratio of national wealth even at the expense of national welfare and did not return for the appropriate country strong, but Gaode near-collapse of the national economy, national turmoil. Therefore, the reform and opening up in addition to political order out of chaos, the economy, a fundamental measure is to increase the distribution of national wealth in the proportion of the community, after the 1980 implementation of the rural contract responsibility system and the successive increase wages, so that the income of farmers and urban residents increased substantially. and its role in economic development is also very obvious, just a few years to solve a number of years does not solve the food problem, and to the national economy step on the rapid development of the health track.
but unfortunately, since the mid-nineties, our policy direction has been some change. in the emphasis on strengthening the central government's guiding ideology, the distribution of national wealth ratio is happening again significant change. We can look at the data: 1980-1994 years, the state revenue from the 108.52 billion yuan to 521.81 billion yuan, up 380.8 percent; average wage income from 762 yuan to 4,510 yuan, an increase of 491.9 percent. This time the national distribution of wealth in society is the rise in the proportion. and 1995-2002, state revenue from the 624.22 billion yuan to 1.8914 trillion yuan, up 203%; revenue from the 603.804 billion yuan to 1.700358 trillion yuan, an increase of a 181.6%; the same period, per capita disposable income of urban residents increased to 7,703 yuan from the 3893 yuan, increased by only 97.9%; per capita income of rural residents to 2,476 yuan from the 1578 yuan, increased by only 56.9%! national income growth is far lower than the national revenue growth, means that this period in the national distribution of wealth in society to decrease the proportion of re! and this situation has not changed in recent years, but more serious: in 2003 the state financial revenue 2.1691 trillion yuan, up 14.7% Tax 2.0461 trillion yuan, up 20.3%, while revenue grew 9% of urban residents, farmers grew 4.3%; 2004 state revenue 2.6356 trillion yuan, up 21.5%, tax revenues 2.5718 trillion yuan, up 25.7%,ugg bailey button boots, while income of urban residents 7.7%, 6.8% growth in peasant incomes; 2005 state revenue is expected to break through three trillion yuan, an increase of 15% or more, tax 3.0866 trillion yuan, up 20%,ugg boots outlet, while income of urban residents increased by 9.6%, 6.2% growth in peasant incomes. nationals income growth is lower than the growth in the gross domestic product, far short of the national fiscal and tax revenue growth, the distribution of national wealth in the community to further reduce the ratio.
state fiscal and tax revenue growth over the years far more than in the national economy and national income growth rate, in any case is not normal, reasonable behavior. take into account China's current stage of development and construction of the system, the state distribution of national wealth in the sustained rapid increase in the proportion of the more worrying.
Based on the above understanding, we can be more specific look at the level of China's tax burden in the end Gao Bugao? In general, developing countries with low tax burden (about 20% more), rovide water for fish, Tibetan benefit China, more conducive to social development; developed tax Gao, relatively good because of institutional constraints, through the high-welfare Huan help people and promote social Gong Ping (Even so, also caused a lot of problems Ci talk about). If Qian above, the current level of China's macro tax burden was 17.5%, lower than many countries in the world, such as the most developed countries, about 30%. But this comparison is obviously wrong, as previously mentioned, first of all because the development of different stages, the United States and other countries in our stage of development when the always maintained a low tax policy, tax burden is lower than we are now. Second, is our tax revenue and statistical standards in other countries are different, such as companies pay the workers social security payments, we have no statistics on tax revenue. It is understood that our workers receive social security payments, although the standards vary throughout, but in general accounts for about 15% of the wages of workers should be a substantial amount. and even more different is that there are names of many of our country, \In many cases, tax is soft and can be stolen can escape leakage; fee is hard, non-payment not work, because many organizations rely on it a lot of people live. It seems to some extent may explain why the relevant departments and experts he kept emphasized that the tax is not high, while corporate taxes are generally too heavy causes pain. In fact, both the officials, experts or business, a general consensus is that, if fully pay taxes (payment), the vast Some Chinese enterprises have losses!
an international study or for reference to .2005 U.S. financial magazine \weight of the country, second only to France,cheap australia ugg boots, is the heaviest tax burden countries in Asia. \, the use of indicators 5, including corporate income tax, personal income tax, wealth tax, employer and employee social security payments and sales tax. investigation, the five indicators in addition to the \law abroad, the rest were lower than in France, the overall average for the 160, than in Belgium, Sweden, Italy and other developed countries.
There is also a more fundamental question is: tax is doing, should be how to use? times view of the world's high-tax countries, but also high-welfare states, such as the well-known Nordic countries. But the situation is totally different from our country, mostly for administrative expenses and investment. While the original so-called \economic thinking, such a plan, which has been completely falsified by the failure of the planned economy, but we still never bored. Moreover, because there is no corresponding system to ensure, even if unable, events are not necessarily a good thing, in the country and the people may be bad non- Fu m such examples are not uncommon. The so-called \, a \reduce the use of tax benefits, a waste of national resources and institutions derived from a bloated, corruption spread, fair and distorted so on, add to the institutional shortcomings. The genuine need for national investment in compulsory education,ugg boots uk, social security, basic scientific research, etc. side, but long-term shortage of funds, so that resentment. The substantial increase in financial revenue in China, while China's research competitiveness in the international ranking has declined substantially, not also clearly shows the problem? Obviously, the input But insufficient investment, not less state revenue because of the powerless, to rely on tax increases to solve,ugg boots australia, but a system of constraints. We are more than 30 thousand a year's expenditure billion each year using public funds, public funds to keep cars up to several hundred billion dollars of state-owned enterprises operating loss of billions of dollars at every turn, only the last few years to replenish the capital funds of state-owned commercial banks have invested over 5,000 million! also said that no money shall do to solve the problem of compulsory education ? tax using the existence of such a defect, how can people calmly accept the high tax burden, tax law proactively? In this case, the level of academic discussion of the tax burden you have any sense?
fundamental tax issues to say that the distribution of national wealth. first enriching the rich or the first, is a fundamental issue of statecraft, is a decisive development path. and tax policy design, is one of the key issues, also a concrete expression. we should be in line with the principle of enriching the people first, a fundamental reform of the existing tax system and reduce the overall tax burden in order to enhance vitality, increase national income and spending and thus the sustainable development of the national economy and the establishment of a harmonious society has laid a solid foundation, so that enriching the people into a virtuous circle. Otherwise, the rapid growth of tax revenue not only can not power, but may erode the foundation of national development.
(2006 年 2 months, 3245 word)
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