Statutory Taxation: China to deepen political reform body
a keyword in the first year of
Wesson
1, Introduction: Democracy and the rule of law according to law
2008, is China's reform and opening up 30 years. Two thousand years ago, Confucius said that he is China, if such as a personal, should be like our Holy Confucius, after almost 30 years, the consolidation of the Republic, political movements and economic development, and then went through 30 years of reform and opening up the huge economic growth to this historic turning point in 2008 , it should be said that after a So, after years of rapid economic growth but also an accumulation of social problems unite in this moment, probably not many people do not do not know that our Republic is a step by step toward a historic crossroads of choice. This means 30 years of China's reform and opening up a huge economic success and social issues emerging from time to time appeared in front of people but it seems such a looming lingering question: has the market in contemporary China is Heading?
China market economy and society is going? to say this may be a problem not a problem. because our rule of law. in his discussion of political reform, not only reiterated the . from the provisions of the Constitution, the spirit of the report to the congress, all shows one thing: the future of China, will go to the rule of law and are moving towards a democratic country. However, the stand 30 years of history and reality of reform and opening up the turning point look to the future of China, It is recognized that the question whither the future of China, in fact, become the rule of law and democratic political system, how will the specific type of structure, construction and evolution, the question changes.
Since the Constitution clearly established the society we want to build ism What is democracy? What is the rule of law? China's future political system of democracy and the rule of law, type of structure, construction, and the logical starting point for further evolution of change somewhere?
First, democracy and the rule of law, as 80 of China since the 20th century, often in Media in the usual terminology, knowledge of various sectors based on their own endowment, can talk about their own awareness and understanding of the different. I recent view is that the rule of law, in English for the tools, and the first and in essence, the scope of the government and its civil administration and discretion of a rigid scheme. In other words, the rule of law is not the government use the law to govern society, but government officials, government administration and Administrative Discretion by the law and control. In this sense, the rule of law is certainly not the government use the law govern society, or that people live with the legal rule, but the voters by the Constitution and other administrative regulations governing live in the government, so that the behavior of government officials and public opinion is bound constraints. In this respect, if not the Constitution and the corresponding administrative regulations, and administrative functions of government clearly defined terms of reference and constraint, the government itself is like the British philosopher Thomas Hobbes that the classical that any constraints not as a super-Leviathan, even if the Government to develop the number of codes, issued by the number of laws and regulations, can only use to meet the governance and rule of law and a social state, and no real sense the rule of law, that is, the rule of law. Second, democracy in the final analysis is not as commonly understood literally, decision-making and procedures for per capita public to elect representatives of their views and constraints. In sum, democracy and the rule of law, above all, the government itself and its civil servants bound by the scope of executive power and its terms, or simply put, is effective masses administrative constraints and scope of checks and balances and government officials the discretion of the administration an effective social mechanism.
from human society, modern and contemporary history, democracy and the rule of law is a man of various social modernization important and major components. modern human society, not just the technology revolution and the industrialization of the manufacturing industry, human consumption of goods and services, business and market-orientation, not just income and living conditions greatly improved and improved and It is also the political activities of economic transactions and the rule of law, government decision-making process of democratization, and the people of broad public participation and checks and balances on government resources role, function and role of a profound process of social change. If you analyze the problem from this angle of view , will find that the political rule of law, democratization of society and cultural diversity, in the final analysis will be from the government authority to use and how to apply laws and regulations by the Charter and other checks and balances of power constraints and the apparent . In this context, if the government actually unchecked public power, as well as government officials, fuzzy boundaries of administrative discretion and not subject to substantial constraints democratic process, it would be no real democracy and the rule of law. It is also In this sense, understanding of democracy and the rule of law, the author's column in recent years has repeatedly pointed out that the so-called defined, and therefore the Government's authority is limited. In short, the so-called in democracy and the rule of law, our country is still long way to go .2007 around the Chinese government's tax revenue and tax system in China a series of events that occurred, just exposure to China's democracy and legal system of some fundamental problems. In the present China's political and institutional arrangements, because of Chinese government officials fuzzy boundaries of administrative discretion, so that the people's livelihood and well-being of millions of families in major economic decision-making, can be a government department or some officials themselves free or arbitrary decisions. Government boundaries of public authority is not clearly defined, the discretion of government officials, vague and arbitrary, has the market lead in the political operation of the Chinese society is still an administrative control on society, is far from a democracy and the rule of law. reform and opening, In particular, the Chinese government in recent years around the tax revenue and expenditure which exposed some deep-seated problems, goes to show, has a market of China today is indeed to the need to reflect and to proactively discuss the political and social system evolution future direction of development time.
2, in recent years, high-speed growth in government tax revenue behind
2007 years, the tax concerns the whole country into a hot topic. The reason for this, perhaps not because of online and print media have repeatedly heard in countries around the world from time to time to add some new taxes. For example, in May 30, 2007 night, suddenly announced through Xinhua Finance to stamp duty on securities adjusted from 1p 3p; 2007 年 6 11, Internal Revenue Service and by the Xinhua News Agency announced announced that from 1 July 2007, China will implement a new payment of travel tax system, tax paid is about double the average; first half of 2007, the IRS announced that from July 1, 2007, starting cancellation of export tax rebate system for the enterprise; According to June 15, 2007, Department and the IRS frequently transfer rates and add new taxes, especially tax revenue in recent years the Chinese government has an annual GDP growth rate of over double or even treble it sort of topic, since the second half of 2007 has become in the Chinese media often appear in newspapers and eye-catching title.
the IRS and the Treasury Department frequently adjust the tax rate and add new taxes, coupled with a series of tax collection and management measures to strengthen the sector, and lower income tax to a certain very effective retention incentives to return, leading the Chinese government's tax revenue in 2007 increased substantially. in accordance with the State Administration of Taxation issued in 2008, the number of New Year's Letters, 2007, the country completed a total of 4.944273 trillion yuan of tax revenue (which also without tariffs, deed tax and land occupation tax), income 1.1806 trillion yuan over the previous year, an increase of as high as 31.4%, to increase the amount of increase for 2006 is nearly twice the amount (see Figure I)! In addition, Treasury officials recently estimated channel, the Chinese government fiscal year 2007 revenue will be more than 5.1 trillion yuan, also around 31% over the previous year.
Chart. the past five years the Chinese government tax revenue growth
(Unit: billion yuan , Source: the brilliant achievements and the positive sense of success reported. So far, very few scholars, especially the few economists mm mm to calmly reflect on the Government's tax increase on high-speed economic and social development in China negative impacts, especially few people from the government in the role of economic and social development, functions and roles to understand the recent rapid growth in government tax revenue over the political and social system of China and its future development trend of the pattern of what it means Such deep-seated fundamental mm mm or problem statement.
If China's reform and opening up from the past 30 years the government increased its tax system, tax history to comprehensive look at the evolution of the government role in economic development, perhaps more aware of the some deep-seated problems. in accordance with the official website of the Ministry of Finance to provide some of the figures, in 1998, the Chinese government's revenue was approximately 987.6 billion yuan, by 2006, increase to 3.93732 trillion yuan. These figures show that in 2006 the Chinese government revenue is already 4 times in 1998. In addition, according to Tianjin University of Finance and Professor Li Weiguang, former IRS and Mr. Xu Shanda, Deputy Secretary and the Academy of Social Sciences in 2008, that is, and transfer the content of tax reform as the basic institutional and fiscal reform, fiscal revenue in GDP, declined rapidly to 10.8%; to 1996, this figure will decline further to 9.8%. However, since 2000, the Chinese government's fiscalIn 2005, 16.8% in 2006 increased to 18.4%, it is estimated more than 20% in 2007 (see Figure II, Figure III).
Figure II, the Chinese government revenue increased
(Source: Financial Ministry official website)
Figure 2: The Chinese Government Revenue and GDP growth rates compared
(Source: Ministry of Finance and National Bureau of Statistics official website)
worth noting that the above data is only included so-called at all levels of government . According to former Finance Minister and Professor Li Weiguang, and many other scholars of the calculation, if we all levels of government budget revenues, calculated outside the system come in all income, government revenue in GDP, all the between 34.43% m40%. Recently, in according to the most conservative estimates, the proportion is roughly between 25-30%. If the government's first fiscal, budget income on revenue and system considerations together, we would not have been magazine published more than fifty countries around the world the misery index the tax for several years ranked in the top three in China (ranked second in 2005, 2006,2007 average ranked third) of the phenomenon was strange and accident. < br> government tax revenue growth of large and ultra-fast, no doubt means government control of economic and social capacity to control strengthened. However, this phenomenon has been market-oriented Chinese society today what it means? government fiscal astronomical income and expenditure on macroeconomic developments in China today is the second half of 2007 mm, especially since the rise of China's inflation rate mm and mean? the Chinese government's decision-makers aware of the problems behind these phenomena and its associated mechanism is not intrinsic? and the number of Chinese economists and international experts on China aware of the seriousness of these problems?
addition to the rapid growth in recent years and government tax revenue tax revenue-GDP ratio are constantly rising, so that the tax in the world suffering Index ranked the top three in China for several years the issue, the tax burden even more than the issue of concern is this: the collection of a huge amount of tax revenue where to go after?
the government collected a huge tax revenue actually be used anywhere any more? according to Professor Li Weiguang and other scholars of recent research, reform and opening up the past 30 years, the Chinese government's administrative expenses increased by nearly 90 times. In 1978, administrative costs account for expenditure of the total accounts for only 4.71%, to 2004, this proportion increased to 37.6%, while the U.S. of the spending figure was only 12.5%. In addition, in 2004, the government budget in public services and social management expenditure of 25%, the U.S. is 75%. According to the figures, Professor Li Weiguang believe that the reform and opening up 30 years ago, the government's public authority is not the slightest retreat, but rather strengthened, and the government remains as before, control the country's vast some of the resources. In addition, another issue of particular concern that, despite the Chinese government's revenue in the ultra-high speed growth, government revenue in GDP, the ratio of constantly rising, but the Department of the CPC Central Committee Party School of Sociology Professor Wu Zhongmin research, the Chinese government's revenue into the basic livelihood of the proportion of GDP, but ranks last in the world. When this phenomenon is very excited, he was a bit bitterly said: and ultra-high growth, government revenue in GDP, the ratio of constantly rising, government spending into the basic livelihood of the proportion of GDP, ranking last in the world, will naturally affect the actual benefits to the general public. According to Chinese community ASTRI 2008 In 2003, wages accounted for more than accounted for 13.3% of GDP, however, in three years time, this figure fell by 2 percentage points to around 11% in 2006. The series of figures show? obvious These figures fully demonstrate that China's rapid economic growth in recent years, the state or the government is indeed made more rich and more and more control over economic resources, the ability to control growing community, but The relative gains and ordinary people being has declined, the people of government authority and government policy constraints, but also attenuation and weakening. so that ordinary people are doing what the Government, there is no knowledge, but only looked at a Block Luxury new government administration building and the No known; on the Government's economic policies, laws and regulations of any, can only accept the unknown.
addition, according to print and online media in recent years been reported, on the one hand, the Chinese government revenue in the ultra high-speed growth government revenue-GDP ratio are constantly rising, government revenue used to invest in proportion to the livelihood of the people ranked at the end, on the other hand, and in sharp contrast, officials of the executive authorities at all levels a year of public money to eat and drink , bus consumption, party and government cadres, the cost of study abroad at public expense, are as high as several hundred billion dollars. in the annual March of the on a report, auditor general Li Jinhua, June 27, 2007 at 2006 central budget implementation reports and other financial income and expenditure of the audit had said that their audit showed that the central departments and their unit's budget management of many problems, which are found in central ministries and commissions of the level for the , this time they were 56 central departments, the audit and audit of 434 secondary extension of the budget units. in the audit, they found that central ministries and commissions issue this level is not standardized amount to 33.115 billion yuan, 1.524 billion the amount of illegal questions element, the loss amounted to 214 million wasted. These figures show that more worthy than the tax burden that people of concern is this: After the collection of a huge amount of taxes, how the of the? And what exactly is the place to go? < br> In addition to the range of issues, in accordance with the August 5, 2005, 10% of income. Accordingly, some scholars said that China's tax burden the rich currently the lightest in the world. In addition, from the possession of wealth, in China today are also serious inequality, and continue to maintain widening trend. According to the U.S. consulting firm in Boston, October 17, 2006 issued the , is generally 5% of households control 50% of national wealth. The above data fully demonstrated that China's inequality and injustice in the distribution of wealth, it has already more than most contemporary Western countries since the second half developed a .2006 unprecedented prosperity in the Chinese stock market , undoubtedly accelerated the hands of Chinese society to accelerate the accumulation of wealth to the rich process. This year, in order to slow the distribution of social wealth and income, and extremely unfair and mean state and trends of the tax system did take some measures such as starting from November 2006, , the real rich, not only by wage income, but those who through various channels to capture the can not be taxed. Therefore, it can be inferred, the current tax system in China still is working alone and personal income is detrimental to low-income families, while China's real rich, the rich around the world as always there are ways to tax evasion and tax avoidance.
sum, China's tax misery index, the world number three, government investment in basic livelihood proportion of GDP, ranking last in the world, and China's taxes on the rich the burden of the lightest in the world combine these three questions, you know, really is time to reflect on from the foundation level of the tax system and our national political system the problem of basic arrangements for the time!
3, revenue growth the possible economic impact of a substantial increase in tax revenue
government, on the immediate economic growth and macroeconomic dynamics of the whole social welfare Ruohe? published in 2007, The basic principle of economics point of view, any taxes and increasing tax rates will reduce corporate and personal wealth of the family, which usually associated with some internal mechanism and the transmission investment and expansion of their own household consumption expenditure and the containment effect of a certain , and thus have some influence macro-economic growth.
few years ago, some experts told the World Bank and Economic Growth in revenue has done an empirical study specifically, the empirical studies found that in a modern country When the tax burden at 10.3% -30.9%, every 1% increase in the tax burden, domestic investment will decline 0.66%, GDP growth fell by 0.36%. World Bank study also found that the reason for the tax and economic growth generally have such a negative relationship, mainly because, (1) corporate income tax increase will reduce the level of corporate profits weaken the international competitiveness of enterprises; (2) personal income tax increase, will reduce labor yields, suppression of labor supply; (3) VAT and sales tax income, private consumption will be suppressed. In the negative tax impact of these three possibilities, the most worthy of our attention is the tax negative impact on consumption. In China's rapid economic growth over the years, while sluggish consumption occurs, savings, excessive in the circumstances, raise the consumption tax may have a deterrent effect of the tax rate, is clearly not conducive to solving our problems over the years the existence of consumer weakness, which is not conducive to by the real start to drive long-term economic growth of domestic demand. The problem is not solved, it will relate to China's rapid economic growth and sustainability of the long-term strategic issues. Of course, since 2007, China's domestic consumption has started, and huge excess liquidity in the case since the second half of 2007 caused inflation rise. In this situation, the government raise taxes on consumption and thus the negative impact on economic growth to cover up. If China's economic growth in the event of a future slowed down, the government tax on household consumption and the negative effect on economic growth will again be revealed Zhao.
addition to these macro-economic considerations, but more seriously, from the micro perspective of economics and welfare economics to analyze , a product of any imposition of new taxes (the new travel tax is basically this one), resource taxes or increase their tax rates will reduce the product and related products in the market demand or supply, and thus the whole society of a triangle the supply-side view of U.S. President Ronald Reagan in the 20th century, early 80s presidential campaign, took the platform of tax cuts as the core of his philosophy. Reagan and economic think tanks believe that tax cuts will give people adequate work incentives, such incentives only will increase overall economic welfare of society, can also in turn increase tax revenue. In addition, according WASHINGTON, Jan. 18, 2008 a telecommunications in the U.S. economy is just now revealing signs of recession this moment, U.S. President George. W. Bush's first response is to consider tax cuts. Recently, the U.S. government made up to 145 billion U.S. dollars in tax cuts to stimulate economic growth plans in order to avoid an economic recession in the United States. This also indicates that politicians and the West Economists generally believe that taxes do have some kind of slow economic growth and inhibition.
Although the basic principles of economics point of view from the increase in taxes will only reduce social welfare, but also may have some negative effect on economic growth, But after all the tax basis for the existence of any state machine. As Marx himself put it: The Government can not provide any single individual to the community can not provide essential public goods and public services, therefore, the tax is in any society are the Franklin, scientists and politicians have no choice but to sigh and said: ; necessary evil Recognizing the problem, the originator of economics Adam. Smith's life is now the most famous phrase was understandable: countries no longer need anything else. warning, and perhaps not without lessons.
course, the negative economic impact to the tax sufficient knowledge, we also see that in China the past 30 consecutive years of economic growth and unabated growth momentum of this current moment, the fact the government's macroeconomic policy decisions must have some means to raise taxes to be used as a crunch and a measure to control the overheated economy, which is understandable to some extent. In fact, it is in China period of rapid economic growth, the negative effects of taxes in the current economic dynamic development was also not significant. However, it must be noted that once a tax levy, or a tax rate is raised, there will always be a very strong ; path dependence The negative effects may be less visible, but if China's economic growth rate of the event of a landslide, the heavy taxes on economic growth and the negative impact on social welfare will be very strongly prominent. Thus, the Government has at any time, anywhere, free randomly add some new taxes and raising some taxes this moment, the tax this leverage as a means of government regulation, it would be very dangerous, and therefore must be used with caution to guard against its long-term negative effects.
4, the legal basis for the government issues tax
Apart from the economics perspective has led to government taxation and social welfare loss will inhibit the growth of the negative macroeconomic effects, law and political science from the basic principles of perspective, any time a monarch or government tax, is not essentially a kinds of some kind of and means, therefore, to taxpayers, the tax is entirely a non-taxpayers on the Government's consideration of the payment.
the final analysis because of the tax the taxpayer is a public authority to interfere with private rights and violations of a is a non-taxpayers on the Government's payment of the price to protect taxpayers from the sovereign and the government authority of any grab prey, since 1215 Britain has become the core value demands. Even from the social contract theory in political science, and Tax Law in the tried to ensure that the period used properly, modern constitutional democracy has become a basic political arrangements. through certain tax legislation and some legal procedures to protect the interests of the taxpayers, will become the most basic of modern constitutional democracy and the core of the problem. It is along this line, , government tax revenue in order to prevent abuse of the right, power constraints must be right. Most of this country's political arrangements is the Government decided to tax the power must be exercised by Parliament. so as to make the people believe that their private property rights will not be wanton violation of the government. This will constitute the basic tax content of legal doctrine and basic requirements.
history from Europe, taxation (Constitution) The statutory concept was first in the United Kingdom year, King John King to raise military spending, exacting, causing the British aristocracy, the clergy and the city wide public discontent. together they launched an armed rebellion forced King John to sign the attack of the internal and external problems limit the powers of the king's Charter is clearly defined by law taxing sovereign people must be limited by law and agreed to the dual constraints, and thus opened the constitutional precedent associated with the tax history. later, in 1628 adopted the
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