Juntian University Chronicle

After Meng Zhang drank the decoction, his mental state recovered somewhat, but his whole body felt very uncomfortable.Struggling to get up, seeing Zhong Kunyi in a trance, he was a little surprised: "Brother Zhong, why are you here, I remember I was with Meng Han and Su Yan..."

When Zhong Kunyi saw him wake up, she was overjoyed and hurried over to help him: "Zhang'er, are you feeling better?"

When he mentioned it like this, Meng Zhang felt hot all over his body, and there were waves of strange emotions churning in his body. He couldn't tell what it was like, but his mouth was dry, empty and uncomfortable.

"water···"

Zhong Kunyi hurriedly handed over the water glass, Meng Zhang took a few sips, but it was useless, he looked at Zhong Kunyi puzzled: "Brother Zhong, I feel so uncomfortable, what's wrong?"

Zhong Kunyi stood up, hardly daring to look at him: "You have won... He Huan San."

"Hehuan San" Meng Zhang only felt a dull pain in his temple and was very puzzled.

After Zhong Kunyi explained the medicine, the teacup in Meng Zhang's hand fell to the ground. Before he could inquire carefully, he felt a surge of blood, his limbs and bones were like countless ants gnawing If it cannot be resolved, he will die now.

"Ah!" Meng Zhang cried out in pain, and fell down heavily.

"Zhang'er!" Zhong Kunyi strode forward and hugged him.

Meng Zhang only felt that Zhong Kunyi's slightly cool clothes had relieved his hot body, so he couldn't help rubbing his cheeks in his arms.Knowing that the medicine had taken effect, Zhong Kunyi could only say: "I've offended you." Then she untied his robe and freed him from restraints. Meng Zhangfang felt better.

—————————————————— I am the dividing line for driving ————————————————

The individual tax reform must first consider some basic rules and issues, such as the rights of taxpayers. Now many government measures are tax increases, including property tax reform.Our existing personal income tax does not involve tax increases, but its top marginal tax rate is very high, 45%.Here I cannot help but ask, as a taxpayer, where are my rights?Because our constitution does not stipulate the rights of taxpayers, it only says that we have the obligation to pay taxes.However, the state's taxation power comes from part of the power granted by the taxpayers above, and is derived from the taxpayers' rights.From this came the taxing power of the state.The progressiveness of personal income tax should not be too high, otherwise it will affect the enthusiasm of higher income earners to create social wealth, and ultimately affect the size of the social output pie that socially disadvantaged people can participate in sharing.The degree of progress in our country is very high. When our country formulated the personal income tax law in the past, it still referred to foreign countries. At that time, some countries had very high personal income tax rates. For example, the highest marginal tax rate in the United States was even higher than that in my country.However, after so many years of development, the general trend of countries around the world is that the personal income tax rate has decreased, but our country has become one of the countries with the highest marginal tax rate. In 2009, Forbes released the Global Tax Pain Index, and China ranked second, after France.It can be seen that there are still problems in our tax system.So we need to consider general rules and issues.

Second, is it necessary to increase the threshold or deduction when it comes to specific matters?Let's look at some data. In 2008, the urban per capita income was 17175 yuan, with a monthly average of 1431 yuan. The average annual income of rural residents was 5153 yuan, with a monthly average of [-] yuan.

429 yuan.In this case, we have to go back to the first major point just now, which is also the basic rule to look at the problem.Hayek, the Nobel laureate in economics, once talked about a principle that some countries often engage in democratic voting, and sometimes the majority will pass a decision, but the minority will pay for it.If the majority agrees to do a big project, then the majority must bear the cost of the majority, thus avoiding the conflict between the majority and the minority.This principle is actually very important, which means that we do not necessarily have to raise the threshold. According to the average monthly income of the city of more than 1400, which is lower than our current threshold, or the deduction of 2000 yuan, it is not necessary to exempt Tax liability to the lowest income bracket,

That's a good thing.This is something everyone needs to reflect on.Is the minimum income class must be exempted from the 3% or 5% tax rate?If 3% or 5% is collected, the amount of tax you pay is not large, but it will help you improve your awareness of taxpayers' rights.

Of course, we have to consider it in reverse. There is a tax collection cost of two yuan, one is the collection cost of the tax authority, and the other is the compliance cost of the taxpayer.If there is no threshold, due to the taxation of the lowest income class, there may be relatively high compliance costs. No matter how much money everyone earns, they have to pay taxes and declare taxes. There will be compliance costs. cost-effective.Under the current income level, it is possible not to raise the threshold.This is the conclusion of my analysis.

In addition, there is actually a substitution relationship between whether there is a deduction and how much social security payment is provided.If there is a deduction, the social security payment to some socially disadvantaged groups may be a little less; if there is no deduction, the social security payment to these people will be a little more.This is because modern countries are different from classical countries. In classical countries, including China, you can see "the wine and meat of rich families stink, and the roads are frozen to death."However, modern countries cannot tolerate this phenomenon. If they cannot compete with others, they will be eliminated and starved to death. This kind of social Darwinism phenomenon is absolutely not allowed in modern countries.So this substitution relationship exists. If there is a deduction, the social security payment may be a little less. If there is no deduction, the social security payment will still be given to him, if this person needs relief.

Third, is the comprehensive collection model better than the classified collection model?It is also problematic to simply think that the integrated revenue model is better.The internationally accepted practice is the comprehensive collection model.But it's not necessarily true, and it might be problematic.Because if our personal income tax is highly progressive, it means that a large number of people do not withdraw from their personal income, and high-income earners will not take it out of their own income as salary income, but as investment costs or consumption expenses.It is reasonable tax avoidance.In addition, there is tax evasion, try to save money abroad, buy luxury houses abroad, and many business activities will be underground, that is, become a shadow economy. The underground economy expands, but in fact the part that can be taxed will become less and less.So if you want to collect more incremental taxes from the rich through high progressive taxes, it is impossible.You can take a look at Hayek's "Charter of Freedom" which has a dedicated chapter "Taxation and Redistribution".I also participated in the translation of this book.Hayek mentioned a point of view that the relative net remuneration structure of each remuneration before and after tax should remain unchanged. Regardless of the individual’s own remuneration or the remuneration structure relationship between the individual and other people, each remuneration in The relative positions before and after tax remain unchanged, and the relative net remuneration structure remains unchanged.

The author has something to say:

Look at the old place below the dividing line to find it.

See Chapter 42 for what the author has to say.