Indirect taxes are higher than direct taxes: a monthly income of $4698 is the highest tax

Experts calculate that the maximum income of tens of millions of dollars a monthly income of tens of millions of dollars in the end how much?　　Some netizens counted up to more than 6,000 yuan, reporters yesterday to interview relevant experts and accounts learned that the tax plus other indirect taxes, even in extreme cases, all disposable income to buy the highest tax rate of cigarettes, the highest tax burden of about 4698.4 yuan. Recently a personal bill on the internet to reprint the cause of concern. "Monthly income 10,000, to pay 14% tax, 12% Provident Fund, 8% old-age insurance, 4% medical unemployment risk = 3800 yuan, leaving 6200 yuan; If you take out 6200 of all consumption, you need to buy the goods you spend 17% VAT, 28% various exaction = 2800 yuan, so, one months to earn 10,000 people, You are equal to 6600 yuan (tax). Suming, deputy director of the Ministry of Finance Science and finance and taxation policy expert, said yesterday that if 10000 yuan are "wages, salary" income, from the principle of taxation, it is impossible to pay such as up to thousands of yuan, generally said that the individual tax is not counted as the consumption process of how much tax, and the specific　　is directly related to consumer specific consumption.　　It is understood that the individual tax situation is divided into direct and indirect taxes, then the two together, the monthly income "Wan Yuan" will pay how much? After the deduction of the tax "five insurance and one gold", the remaining direct taxes paid by about 7,000 individuals are personal income tax. At present, the starting point of the personal income tax is 2000 yuan, the basis of the tax is "wages, salary" income, but also includes some income such as remuneration, applicable to different tax rates and formulas.　　Assuming that the consumer million is "wage, salary" income, his taxable income is 10000 yuan minus 2000 yuan starting point, but also to deduct the "five Insurance one gold". Yesterday, the reporter consulted the Beijing Social Security Center, as well as the Housing Provident Fund Management Center confirmed that the current five types of insurance, including old-age insurance, medical insurance, unemployment insurance, industrial injury insurance and maternity insurance, the latter two individuals do not have to pay. The current personal payment standard for endowment insurance is 8% of the average wage of the previous year. The personal payment standard of medical insurance is the 2%+3 yuan of the average wage of the individual, and the personal payment standard is 0.2% of the average salary of the individual. At present, the personal payment standard of Beijing Housing Provident Fund is 12% of the average salary of individual.　　Therefore, the cost of the consumer "five risks and one gold" is 2223 yuan. Then the consumer tax taxable income is 10000 yuan, minus 2000 yuan exemption point, and then minus 2223 yuan, for 5777 yuan. According to the 9 tax rate of individual income tax, "more than 5000 yuan to 20000 yuan" applicable tax rate of 20%, calculating quickly deduction of 375.　　According to the taxable income tax = taxable income x applicable tax rate-calculating quickly deduction number formula, the consumer should pay a tax of 780.4 yuan. This means that, despite the monthly income of the consumer million, in the deduction of "five risks and a gold" and personal tax, the month to get the disposable goldThe amount is 6996.6 yuan. 7000 Yuan is all used for consumption tax in the 350-3918 yuan after the payment of personal income tax, in accordance with the consumer's plan all for consumption, in various consumption process, the need to pay different indirect taxes, such as value-added tax, consumption tax and business tax.　　But each person's payment is directly related to the individual's specific consumption. First look at value-added tax, value-added tax is China's first major tax. VAT is the tax levied on each value-added link in the process of raw materials to finished goods. At present, China has different value-added tax rate, including the basic tax rate 17%, low tax rate 13%.　　For example, the value-added tax rate for mobile phones is 17%, and the VAT rate for books is 13%. Reporter yesterday from the Beijing state tax to understand that value-added tax for the price of foreign tax, if the purchase of a book price of 100 yuan, it is necessary to pay value-added tax 13 yuan, and foreign countries, domestic businesses marked the price, often has included a value-added tax, that is the price of the book is 113 Yuan.　　This means that if the consumer will be the full 6996.6 yuan to spend, assuming the highest value-added tax rate of 17%, then the corresponding value-added tax is 1016.6 yuan (ie 6996.6÷1.17x17%). Another major tax for the business tax, sales tax applicable to the typical industry including transportation, finance and insurance, telecommunications industry, cultural and sports, entertainment, services and so on. That is, if the consumer in the restaurant consumption, the amount of payment also includes a certain business tax. At present, China's business tax rate is divided into several grades, such as transportation 3%, postal and telecommunications industry 3%, entertainment 5%-20% and so on.　　If the 5% tax rate, then the consumer may pay a business tax of 349.83 yuan. In addition, there is a big tax that cannot be neglected in indirect taxes ——— excise tax. China has imposed a consumption tax on specific consumer goods and consumer behaviour, many luxuries or products that are not environmentally friendly, and are the target of the consumer tax focus. The goods that need to pay the consumption tax include tobacco, wine, firecrackers, cosmetics, precious jewellery and jade, golf clubs, high-grade watches, yachts, wooden disposable chopsticks, motorcycles, cars and so on. A total of 13 grades of tax rates, the lowest 3%, the highest 56%. If the current tax rate is the highest of cigarettes, the tax rate is 56% plus 0.003 yuan/branch, if the consumer's disposable income to buy cigarettes, then a consumption tax of about 3918 yuan.　　In this extreme case, the tax is combined with taxes, the monthly income of tens of millions of people's tax is about 4698.4 yuan. This group of manuscripts/our correspondent Hu Hongwei extends the industry's call for lower indirect taxes. China's indirect taxes are higher than direct taxes, causing experts to pay attention to the calculation can be learned that the consumer indirect tax payment, is extremely likely to exceed the proportion of direct taxes. This also reflects that the current tax system in China is based on indirect tax, the proportion of indirect taxes is too large, the proportion of direct taxation is small, the majority of developed countries are mainly direct tax revenue. The problem isis currently a lot of tax experts pay attention to the issue. Figures show that, in terms of individuals or enterprises, 2009, in the national total tax of 6.3 trillion yuan, including personal income tax and enterprise income tax and other direct taxes accounted for only 28%; in 2010 China's total tax 7.3202 trillion, the proportion of indirect taxes accounted for about 70%.　　From the perspective of personal life, the real burden of living for low-income families and low-income earners is not the personal income tax as a direct tax, but indirect taxes such as value-added tax and excise tax, that is, every family goes to the supermarket to buy oil, buy salt, buy rice or go to a restaurant for a meal, which actually pays heavy indirect taxes. Jia Kang, director of the Treasury Research Institute, has called for an imminent reduction in the proportion of indirect taxes.　　Gao Peiyong, director of the Institute of Finance and Trade of the Chinese Academy of Social Sciences, also said that in the current tax system, the proportion of direct taxes is low and indirect taxes are high, and the allocation between the two is extremely uneven and the proportion of direct taxation should be gradually increased. Xuren, the Treasury secretary, also wrote earlier that it is important to gradually increase the proportion of direct taxation in China and to better play the role of tax regulation on income distribution. From the tax principle, direct taxation can better embody the function of regulating income distribution, and the general circulation tax regulating income distribution is weaker.