The great American inventors, statesmen, great leaders of the war of Independence and one of the drafters of the Declaration of Independence and the United States Constitution wrote in 1789: "In this world, no one can escape death and taxes." "Life will be taxed, some taxes are directly handed over to the government by the taxpayers, such as personal income tax, property tax, estate tax, travel tax, stamp duty and so on, and some are replaced by the" middleman "of the enterprise to the Government, such as VAT, business tax, environmental tax, resource tax, consumption tax ( Some countries are paid directly by consumers) and so on. As long as people live, they must consume goods, have consumption, pay taxes, no one can escape, until the death of the government to pursue a levy on inheritance tax. 1 tax burden Ruler: tax rate and tax burden working days first, we find out two of the rulers to measure the tax burden, one is "tax rate", the other is "tax work days." The tax rate is the percentage of total revenue and residents ' total income ratio, which is expressed by formula: Tax rate = (total tax revenue and gross income) x100%. The tax rate is proportional to the tax amount, the higher the tax rate, the heavier the tax burden; In order to directly describe the tax burden, in the study of taxation, we can also use the tax number of days this ruler to measure the severity of the tax. The duty day is the tax rate multiplied by the number of days of the year. Expressed in the formula is: Tax work days = (total tax revenue, gross income) x365 (Leap Year is 366). The number of working days of tax is proportional to the total government tax. If the government's total tax is large, it means that taxpayers have to pay more tax, which will work for a long time, tax burden more days; The United States and other countries have a "tax exemption day", which is based on the tax budget and estimated residents ' total income per year, calculated how many residents should work for the tax days, and then start from January 1 to calculate the number of days, the day after the number of tax days is the tax exemption day. That is to say, from the start of New Year's Day to the tax exemption date, the taxpayer has been working for tax, on the day of the tax exemption day, just a year to pay the tax paid, from the beginning of this day to December 31, work income will be in their own pockets. Tax rate or tax burden working days is the theoretical national average, but due to the income gap, specific to everyone's tax rate or tax burden working days difference is very big. Poor tax, tax rate is very low, tax work days may be a few days, the rich pay more tax, tax rate is very high, tax work days may be more than half a year. In understanding the tax rate or working days of tax burden, it must be clear that this is only a description of the tax burden of the theoretical value. If the government has a budget deficit, it will raise taxes, the actual tax burden will increase; If a country's welfare is good, it is equivalent to the government to return some of the tax to the taxpayers, the actual tax burden than the theoretical tax relief. 2 US Tax: Americans work 102 days a year for taxes. The U.S. tax system is more complex, in terms of individual income tax, federal taxThe highest tax rate is 40%, plus 43 states and most municipalities, such as the local government levy a tax, a combined tax rate of up to 46%. Below, we look vertically and horizontally at the level of the national tax burden in the United States. According to the U.S. Institute of Taxation Statistics, since 1900, the U.S. tax rate and the number of days of tax work is gradually increasing. 1900, the tax rate is 5.9%, the working days of tax burden is 22 days. In the following 18 years, the U.S. tax rate has been around 6%, the number of days of tax work in 22 days. The First World War led to a sharp increase in government spending, tax burden, the 1918 tax rate of 10.5%, the number of working days to increase the burden of 39 days. From the end of the First World War to the Great Depression, the US tax rate has been hovering around 11%, and the number of days of tax work fluctuates over 40 days. Since 1933, President Roosevelt has launched a number of government spending plans for the Great Depression's "New Deal", with tax rates rising above 17% and tax-working days rising to more than 60 days. During the Second World War, the American tax rate continued to rise, the 1941 tax rate was as high as 20.4%, the tax burden worked for 75 days, the tax rate was 20.9% in 1942, the tax burden worked for 77 days, the tax rate in 1943 was 25.7%, and the working days for tax burden were 94 days. Over the next 17 years, the U.S. tax rate has been around 25%, the number of days of tax work in 90 days. From 1960 onwards, the U.S. tax rate rose to 27.7%, the number of days to increase tax burden to 101 days, since then, the U.S. tax rate has been maintained at around 30%, the number of days of tax work in 110 days up and down shocks. 2011 U.S. federal, state and local fiscal total tax revenue of 3.628 trillion U.S. dollars, the national total income is expected to 13.107 trillion U.S. dollars, so the U.S. 2011-year tax rate of 27.7%, the tax burden of work days for 102 days, tax exemption day for April 12, that is to say, From January 1 to April 12, Americans have been working for taxes, starting on April 13 and working for themselves. Next, let's look at the number of days that Americans have been working on a specific tax for 2011 years. In 2011, Americans worked for 36 days for personal income tax, 22 days for payroll tax (Social Security tax), 15 days for excise duty, 12 days for real estate tax, 12 days for corporate income tax, 1 days for estate duty and 4 days for other taxes. As a result, we can also calculate the tax amount of each tax accounted for the proportion of total tax: The personal income tax is 35.3%, the payroll tax (Social Security tax) is 21.6%, the consumption tax is 14.7%, the real estate tax is 11.8%, the company income tax is 11.7%, the estate tax is 1%, other taxes are 3.9% The above is about the country's national tax burden, including federal, state and local taxes. If the federal and state and local taxes are to be worked out, the Americans will have to work 64 days for federal taxes and 38 days for state and local taxes. Within 64 days of working for the federal tax,There are 48 days for personal income tax and payroll tax, which accounts for 75% of the federal tax. For 38 days working for state and local taxes, there are 12 days for the real estate tax (real estate tax is the main source of local revenue), tax accounted for 31.6% of state and local taxes, 12 days for consumption tax (consumption tax is the main source of state revenue), taxes on the state and local taxes 31.6%, 9 days for a tax work , accounting for 23.7% of state and local taxes. Because the state's tax budget and taxes, tax rates and the income of residents, the state's residents tax rate and the number of working days vary greatly. In general, richer states have a larger federal tax rate, a higher tax, and more tax days. In 2011, the state with the largest number of tax-Connecticut State days was 122 days, and Connecticut State was one of the highest per capita GDP in the United States; the state with the lowest tax-working days was Mississippi State, 85 days. 3 other countries ' taxes: Hungarians work 218 days a year. According to the data of the Ministries of Finance and the European Union, the working days of tax rate and tax burden in 2010 are as follows (from high to Low): Hungary: Tax rate is 59%, taxpayers work for 218 days Belgium: Tax rate is 59%, Taxpayers work 215 days for tax France: Tax rate is 56%, taxpayers work for 207 days Germany: Tax rate is 55%, taxpayers work for 200 days Sweden: Tax rate is 55%, taxpayers work for tax 200 days Australia: Tax rate is 52%, taxpayers work for tax 191 days Holland: Tax rate is 50 %, taxpayers work for 184 days Romania: Tax rate is 49%, taxpayers work 178 days Poland: Tax rate is 48%, taxpayers work for tax 174 days: Tax rate is 47%, taxpayers work for tax 173 days Italy: Tax rate is 46%, taxpayers work 169 days Denmark: Tax rate is 46%, taxpayers work for 168 days Lithuania: Tax rate is 45%, taxpayers work 167 days in Finland: Tax rate is 45%, taxpayers work for tax 166 days Czech: Tax rate is 45%, taxpayers work 165 days Greece: Tax rate is 45%, Taxpayers work for 164 days Slovenia: Tax rate is 45%, taxpayers work for 164 days Latvia: Tax rate is 44%, taxpayers work 161 days Croatia: Tax rate is 44%, taxpayers work for tax 161 days Estonia: Tax rate is 41%, taxpayers work 150 days Portugal: Tax rate is 41%, taxpayers work for 150 days in Britain: Tax rate is 41%, taxpayers work 150 days Bulgaria: Tax rate is 40%, taxpayers work for tax 145 days Spain: Negative rate is 37%, taxpayer work for tax 136 days Luxembourg: Negative rate is 37%, Taxpayer work for tax 135Day Iceland: Tax rate is 32%, taxpayers work for 117 days in the United States: tax rate is 27%, taxpayers work 99 days from the above data can be seen in Hungary, Belgium, France, Germany, Sweden, Australia, the Netherlands and other countries, workers in a year to spend a large six months of time for tax work, Work for yourself less than six months. 4. Chinese tax: Chinese people work 161 days a year according to the statistical bulletin published by the National Bureau of Statistics in 2010, China's gross domestic product amounted to 39.7983 trillion yuan, the total tax revenue was 7.3202 trillion yuan, and the annual income per capita of rural residents was 5919 yuan, Urban residents per capita disposable income of 19109 yuan, at the end of 2010, the total population of 1.341 billion people. According to the 2009 statistical Bulletin, China's rural population accounts for 53.4% of the total population. From the above data can be calculated: China's rural population of 716 million people, urban population of 625 million people, rural residents total net income of 4.238 trillion yuan, urban residents disposable income of 11.9431 trillion yuan, the national total disposable income of 16.1811 trillion yuan. According to the data released by the Ministry of Finance, 2010 income Income tax revenue of 483.7 billion yuan, note that the personal income tax here not only refers to the income tax, but also includes the production of self-employed, business income, enterprises and institutions of the contract operation, rental operating income, labor remuneration, remuneration, dividends, property leasing, Contingency income, etc. If the individual income income tax is taken into account the total income of residents, then the total income of Chinese residents in 2010 is 16.6648 trillion yuan. As a result, we have reached the 2010 China tax rate of 43.9%, Chinese taxpayers need to work for 161 days tax. Through the above data analysis, we can know that the Chinese tax burden in the world is ranked in the middle of the lower position, and Latvia, Croatia, and the United Kingdom close, but far higher than the United States. Since China's personal income tax is only 6.6% of the total tax, the Chinese tax is mainly composed of indirect taxes, that is, value-added tax, consumption tax, tariffs, business tax, land tax, resource taxes and other taxes. Therefore, in order to reduce the tax burden, China should not operate on a tax and make a fuss over indirect taxes.
The content source of this page is from Internet, which doesn't represent Alibaba Cloud's opinion;
products and services mentioned on that page don't have any relationship with Alibaba Cloud. If the
content of the page makes you feel confusing, please write us an email, we will handle the problem
within 5 days after receiving your email.
If you find any instances of plagiarism from the community, please send an email to:
info-contact@alibabacloud.com
and provide relevant evidence. A staff member will contact you within 5 working days.