The rich should pay the tax
On June 9, national tax bureau issued "on further strengthening the management of the high income individual income tax levy notice, request to strengthen the 120000 yuan of above their own tax returns management, and clearly delineated the transfer of property income, interest, dividends, bonuses high earners of five kinds of main income as a key monitoring objects.
As the main policy tool of regulating income distribution, tax policy is the core of the problem is who really bear the heaviest tax burden, that is, pay the largest proportion of tax class.Based on this, the income tax of pay main body should be a high income earners, it almost become the most of the national tax money.In America, for example, nearly 50% of the working class only cover about 10% of the federal income tax, 10% of high earners bear more than 60% of personal income tax, 1% of the top earners took on more than 30%, thus formed a relatively perfect "inverted pyramid" structure of the tax burden.
Obviously, however, even in terms of the official statistics, China's tax structure is just the opposite.In 2009, the ministry of finance has published on its website that a "personal income tax project is" writing "the basic situation of personal income tax in China" report, the data
show that listed in the official report of the income tax as the fourth largest tax in the domestic tax, wage-earners to become the biggest tax, personal income tax, in 5000 yuan of the following month working the taxable income amount, pay taxes accounted for over 55% of the total amount of salary income, and the annual income of 120000 yuan of above high earners pay taxes accounted for 35% of personal income tax revenue, mainly concentrated in the electric power, finance, petroleum, telecommunications and other sectors.Clearly this kind of tax structure, and the "less rich to pay tax, payroll tax, low-income people don't pay tax" tax basic principles and purpose of deviating.
In this case, the state administration of taxation requires strengthen tax on high earners' regulation, system of rectifying significance without doubt.And to make more high earners tax, under the condition of without changing the tax system, the first thing to determine what is a "top", second, to determine the top source of income.Under the existing system of tax law, the so-called "high earners", generally refers to the annual income in more than 120000, 120000 or more in a big city to buy a house is more difficult, but apparently this is prices out of the problem, rather than the division standard out of the question, because the 2009 national urban residents per capita income of only 17175, annual revenue is 120000 as high earners, is conforms to our country's basic national conditions.
In the standard was determined, the key problem is to find high earners source of income.High earners and the biggest difference between working its income are not limited to wage income, the diversification of sources of income is the biggest characteristic of high earners.The previous high earners are pay less tax than the poor, the main reason is that in addition to wages, high earners it is difficult to determine other income.Look from the state administration of taxation in the certain areas of focus, focus on high earners: income from transfer of property is mainly property income;The deposit interest, shareholding dividends and bonuses;The larger the sole individual proprietorship enterprises and partnership enterprises and individual industrial and commercial households production and management of income;Some experts and scholars, science and technology personnel of labor remuneration and expatriates of individuals.Some income, such as restricted stock tax problem, can be directly through the trading system accordingly.Since January 1, for example, the tax authorities to restricted stock transfer income to impose individual income tax.As of March 1 to 771 a total of 33 provinces securities agency sales income tax is 885 million yuan, per capita income tax taxpayers 93700 yuan, the highest buckle tax is 41.293 million yuan.
However, the vast majority of high income earners, because of information opaque, collection is more difficult on the one hand, on the
other hand, to escape the means a variety of personal tax, from the national tax authorities on the five kinds of income, basic in a groping stage, has not yet set up a perfect supervision and information systems, PaoMaoDiLou very severe, revolution all by consciously.And according to the current system for high earners tax implement their own reports.According to the administration of taxation, according to data as of March 31, 2010, the national total of 2.689 million people to the tax authorities to deal with the 2009 annual personal income tax on their own tax returns, declare tax paid 138.4 billion yuan, per capita, according to the amount of RMB 347800 per year per capita declared payable tax amount of 52400 yuan.Although the total amount of tax and tax return number is greatly improved than before, but high earners tax still accounts for only 30% of the total income tax more, this obviously and the number of Chinese high earners and possess wealth is not consistent.According to international standards, China is now the rich have around 400000, ranking the world's fourth, while 10% of wealthy Chinese owned 40% of the social wealth.In China, there is a problem, high earners tax is quite a few "invisible wealth" the existence of these people, low-income groups on the surface, in fact, they won a lot of invisible income through various channels, for example, some officials of real income and property can only come to light after the party's intervention, the number of big, astounding.
High earners tax problems, therefore, should be the future focus thinking the institutional tax authorities, and should not be a simple movement of law enforcement problem.From the system construction, through the reform of tax system, from the root to change the current high earners tax system itself.From the point of technology, combining with the characteristics of Chinese high income earners, exploring to establish a complete set of, including collection, daily supervision and information sharing platform system.China's high income earners characteristics and group has basic finalize the design, have the basic conditions for establishing tax monitoring system for high earners.For property income, for instance, can set up a national network of housing registration for high income people, can also set up a national Shared database, it has no difficulty in technology.Slow drive, can't really have an other word the than that?