Introduction: roads across the country and many promotional materials, and are often taken for granted title to see some of the slogan that "tax revenues to promote economic development", "tax the people, used by men. In the past to see more, hear, and if it is natural. But in recent years, academic exchanges, and constantly review, finds that some of these banners are actually pseudo-proposition, they do not exist between logical necessity. Ancient and modern, are very hard to find the difference between empirical study, described the history of China ", held taxes low taxes," ideal society'd not stopped. In fact, on account of tax barriers and examples of economic development much more. So I wrote a separate opinion point, looking forward to enter China early for once "light duty."
Since 2008, the U.S. financial crisis, China's economic reforms 30 years have exposed deep-rooted problems, such as domestic demand, exports and excessive dependence on foreign service industries lag, lack of energy price crisiscredit market, the business viability of weak, slow industrial restructuring. However, in this series of questions after the deepest roots? In my opinion, represents the last bastion of the traditional, old tax system. We can say that the current tax system in China Without major reforms, economic restructuring and improving progress will speak empty.
The current tax system is left over from the traditional planning system, the last bastion of deep-rooted, to prevent the old revolutionary. Planning System in terms of the exclusive right and power, reflected the interests of the people despise. The so-called "get most of the state, the collective was in the first place, individuals have a small head, the basic idea is that all property and wealth from the country-led and are offered on property rights private exclusive. Because of this, the existing tax system can be said to be desperate to expand the tax base and tax, as far as possible to maximize national interests and personal interests minimized.This is the reform and opening up 30 years, developing long-term income higher than GDP growth, and lack of business activity, insufficient consumption of causes of domestic demand.
Existing tax collection and design contribute to a "universal government" ideology. The so-called "tax to promote economic progress," the tax from the people, giving back to the people "slogan, a prerequisite for its establishment is to assume that: government departments to get the tax not only will be corruption, corruption, poor management of collection and high cost may lead to abuse of the tax case of abuse, and various types of government investment decisions are correct, the use of taxpayers' money will not perform All kinds of investment mistakes. In fact, the tax is to promote economic progress, and if the tax benefit of the people, not natural necessity, it depends on the government of their institutional systems, governance structure and legal constraints, legal protection. In this sense, "tax for economic development" is a false proposition.
Long-term high growth revenue for government departments to spend money, investment chaos, chaos closed, arbitrary decision-making, chaos in the project, provided a guarantee Luanjiang brilliance. Why some places in human life is not fundamentally solve the case of excessive government spending is Dajian?Although some government officials obsessed with luxury car ride, eat Howe feast, ready to come to meet, study and learning? After all this is that the government more money, "money feel good," and not gray and no flowers.
The current system of taxation is the old way of economic development "umbrella." In short, the past 30 years, our approach to development is "the emphasis on production, consumption of light, heavy manufacturing, service light, re-exports, domestic demand light, large foreign investments, light interior, heavy investment in light yield, heavy state enterprises, private enterprises light; weight products, the brand of light;. give weight, sales of light "Behind the question in this series, the core of what is" tax heavy, light welfare. " So, now talk about "expanding domestic demand, so, adjust the structure, promoting people's lives, and if no major changes in the tax system, all this will be of limited effectiveness. China must reform the current tax system and "the biggest tax cuts, to achieve new development in the new era.
In general, the current tax system in China has left behind serious economic and social progress. This is a serious shortage of products in the initial stage of industrialization is far behind, and services established under the background.During this period, due to the severe shortage of production, product or service rarely "invalid", the total output is enough to have, therefore, will focus on tax collection and manufacturing processes, selection is inevitable. But now the middle and late industrialization, whether industrial or agricultural products, "oversupply" would be the norm, the production of products or services may not sell all or a crop failure. However, under current tax system, as long as companies have to pay taxes to start or open the door, whether you make money, not care. This is the reason for the lack of vitality of local enterprises, but also the loss of domestic capital overseas and a large number of fake foreign exist. More importantly, relying on income tax is not a large number of efficient production and service, resulting in the phenomenon of "floating base".
Re-grow the market, tax policy, lack of integrity and hinder the improvement of China's market economy and prosperity. Under current tax system, tax collection is set on an almost "battle of wits" with the tax authorities in the National Game.Because, in the current economic conditions, as in high-income class, or low income, regardless of medium and large state-owned or small private enterprises, face the "bulk of the country was heavy tax policy is difficult psychological balance, therefore, different cuts of various local and sectoral taxes, tax evasion and avoidance have become commonplace. Some tax enterprises less, not only in some groups of books, a large number of related party transactions, reporting of concealment, false export false foreign investment, and do not want the community to provide real data and information management. This has created greater consequence is that our economy is full of lies, statistics severe distortion.
Why regular macro-control is not valid? Because it was based on false data, which control the virtual objects and content is often set, and hung in the air and this is the way of economic growth in China is very terrible thing.
As for the overall direction of China's reform tax, big ideas should be: tax collection links and the focus should shift during the production process and service consumption process, that revenues are made in people to achieve the ultimate consumer when it is placed. In other words, let local businesses alive, let the rich people, so for just the tax base, healthy and harmonious social and economic.Although this collection system in the way of work models the tax department and administration are to a great revolution, but it is a global trend. 2011-6-4