Experts to account for people's tax burden

The world's second expert on China's Burden of pain, Forbes says, is the country's biggest tax burden. According to the Xinhua news Agency, Forbes, the US magazine, launched the 2009 Global Burden of Pain index, the mainland's second-largest after France.　　The single release of this list immediately aroused widespread social concern. What is the ranking method? What is the situation of tax burden in our country? What revelation does the list bring to our country's tax system? 15th, the reporter interviewed the tax experts.　　Experts answer each question individually.　　Question one: What is the ranking of what is the calculation method? "Forbes" from various countries to choose a number of tax categories for statistics, the calculation of the nominal tax rate, the method exists.　　Zhang Bin, deputy director of the Institute of Price and Taxation, said that this index can be used as a reference to illustrate some topics, but can not be judged on the higher tax burden in China.　　Professor Andifu, School of Finance and Finance, Renmin University of China for example, in the case of personal income tax, "Forbes" calculates the nominal tax rate of our country as 45%, but in fact, the tax is levied in accordance with the nine level of the progressive tax rate, the highest rate of 45%, and the real according to 45% of the people paid not a few. "No country in the world can actually impose a tax rate at the nominal rate," he said. The same is true in our country, where nominal tax rates are higher than actual taxes.　　　　Andifu pointed out that the tax structure of each country is different, a list can not fully reflect a country's tax burden.　　Question two: What is the tax situation in our country?　　Indeed, from the international practice, to evaluate the overall situation of a country's tax burden, there is a recognized scientific standard, that is, tax revenue as a share of GDP, that is, macro-tax.　　Zhu Qing, a professor of finance and finance at Renmin University of China, pointed out that in recent years, our tax revenue has maintained a faster pace of development, but should also see that China's current macro-tax burden is still relatively low, only 18% last year. "This proportion is far from the level of macro tax burden of 40% to 50% in developed countries, even compared with the level of macro tax burden in some developing countries."　　"Zhu Qing said. The related research found that the level of public service in the country, the level of macro-tax burden is often higher. "China should also gradually improve the level of macro-tax burden."　　"Zhu Qing points out.　　Question three: Why is China's low-income class tax relatively high? The Forbes list has sparked a discussion of our tax system.　　Relevant experts said that China's current tax system there are many need to improve the place.　　Andifu pointed out that, for the restriction of the tax collection and management conditions, the proportion of turnover tax represented by VAT, consumption tax, business tax and so on is more than half, and the proportion of income tax is relatively low, while some foreign countries can reach 45% of tax. "The proportion of income tax is relatively low, not conducive to tax as a lever to adjust the gap between the income, but also easily lead to lower income groups bear relatively high tax burden." "Andifu said inIn this respect, our tax system should be further perfected. Zhu Qing pointed out that the increase in tax revenue should not be the common people living closely related to goods and services, the main source of revenue growth should not be ordinary workers wage income. Whether from the angle of social equity or expanding domestic demand, more should be paid to high-income earners, luxury goods, resource products and pollution sources.