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当前中国争议最大、最受诟病的税种,非个人所得税莫属。区区4000多亿元的税收收入,占国家预算内财政总收入不足5%,占政府总收入的比重不过3%,却带来了巨大的社会和政治成本。在当前的税制下,工资收入按照累进的方式征税,起征点在调整前仅为月收入2000元;而投资回报的征收税率却比许多人工资的平均税率还要低(比如,房租所得的税率为5%);至于资本增值所得,却不用征税。在当前国内收入差距主要来自财产性收入所得的背景下,这种税制毫无疑问打击了劳动所得,使得劳动者的劳动报酬的增长速度与GDP相比差距更大。因此,这样一个设计非常不合理,甚
At present, China has the most controversial and most criticized tax types, non-personal income tax. The tax revenues of more than 400 billion yuan represent less than 5% of the total fiscal revenue in the state budget and only 3% of the total government revenue, but bring about huge social and political costs. Under the current tax system, wage income is taxed on a progressive basis with a threshold of only 2,000 yuan per month before the adjustment; and the rate of return on investment is lower than the average rate of many people’s wages (for example, income from rent Tax rate of 5%); as for the capital gains, but not taxable. Against the background of the current income gap in China, which is mainly derived from the income from property income, there is no doubt that such a tax system has cracked down on labor income, making the difference between the growth rate of laborers’ remuneration and that of GDP even greater. Therefore, such a design is very unreasonable, very