Scholars say China's real macro tax burden has already been over the income level of residents

Lihui Light was born in May 1954, Hebei Shunping people. Professor of Tianjin University of Finance and Economics, editor of the Journal of Modern Finance. The main works are "financial policy in the market economy", "China financial Shurs", "Wei-jin, northern and Southern Dynasties finance history" and so on.　　May 2009, has been in the CCTV "hundred Pulpit," the speaker "is saying bao." March 17, the "naked" Township of the catalyst, Sichuan Bazhong Bai Miao Party secretary Zhang Ying to the consultants to explain the township financial expenditure publicity. Hu Hui, in the communiqué of the 17-session v plenary meeting of the Communist Party of China, again proposed "speeding up the reform of taxation system". A few years ago, Premier Wen Jiabao's speech on the reform of the tax system has received much attention: "A country's financial history is thrilling, if you read it, you will see not only the economic development, but also the social structure and fairness and justice." In the next 5 years, we must make great determination to push forward the financial system reform, so that people's money better for the people's interests. "How is the reform of tax system?" Where is the difficulty?　　This newspaper interview famous tax experts Lihui light.　　The first part of the fiscal reform and the State reform of the tax system to strengthen the "only the" Beijing News: From the historical perspective, the reform of the tax system and the overall reform of the country what relationship? Lihui Light: 100 years ago today, China is carrying out the constitutional movement, the 1910 establishment of a mentor, is the predecessor of Congress. And the earliest Chinese parliament was built by the Empress Cixi.　　The first year of the establishment of the Academy began to consider the budget, all of a sudden the court submitted a budget cut down almost one-fourth. At that time, the local parliament was established, and the first local council was established in our Tianjin, called Ziyi innings.　　In addition to the movement of intellectuals, officials, there are a large number of industrialists, businessmen, such as Zhang Jian and other people, all sectors of society, including soldiers, teachers, students ——— This is a real democratic movement. But this reform finally failed, the 1911 Xinhai Revolution broke out. Some researchers said that it was a revolution and constitutionalism in the race, the final result is the victory of the Revolution, Constitutionalism failed.　　However, this gives posterity a very valuable historical experience, that is, the country's institutional reform can be from the budget, tax aspects. The British historical experience is that the best way to limit the power of the king is to start by restricting his purse, and to keep the purse under control.　　It should be said that 100 years ago the Chinese were very clever and they found a very correct way.　　Beijing News: Today, we put forward the "speed up the reform of the fiscal system", is the time ripe? Lihui Light: I think it can be done, and the time has long been ripe.　　With the development of market economy, the formation and increase of people's private property, our people's right consciousness awakening very quickly. The problem of fiscal and taxation system must be solved again, take the land finance as an example can see. It is the local government that provides the public service to the populace, and the current tax-sharing makes the local government financial source tense, how is this situation formed? Before the 1993 tax-sharing, the original local government accounted for the total revenue ratio of 75%, the responsibility is 75% to 80%. So much money has been collected and so much has been done.　　Also "Cultural Revolution" history "arrears", price reform and so on, so the 80 's China, the local most dynamic, people's mentality is good. After the tax-sharing reform, the proportion of the local government to the total revenue was reduced from 75% to about 40%, but it did not reduce the business. The central government, while collecting the money, did not collect the business, most of it was left to the place, where local finances were prone to deficits and had to find ways to generate revenue. What do you got?　　is the land of sale, and the famous agrarian finance is so evolved.　　Another result of the tax-sharing reform is that the central government has more money and year-end raids, but the more local governments go down, the more they need to spend money, such as raising national welfare, the more they feel they have no money. In addition, the tax-sharing system has further strengthened China's already existing "only institutions", and the market economy stresses decentralized system, which is actually a system of regression.　　It is a pity that, at least until now, few scholars have talked about this.　　Lack of substantial budgetary constraints The Beijing News: the Promotion of budget democracy, the management of government money bags is a good entry point for reform, but in terms of the Government, this means that their power will be hampered, then the government has to promote the momentum of this reform? Lihui Light: This matter is the social system perfect process must do, and must do well.　　Now that China has developed to this crossroads, we must make a choice. The reason is that the government is also composed of people, and people have the nature of profit, at this point, the people, officials are no different. When he is in control of public power, the possibility of doing evil by the nature of the profit is much greater, and some people may embezzle the property of the people by using it. Why should we emphasize the public transparency of the budget?　　is to develop in the process of gradual formation of a system, and then let the system gradually into law, no matter who is the leader, have to do so, the power of the sun, to accept the people's supervision and control. Although we have been through 30 years of reform and opening up, but in the system, can rely on, support the society in the benign track to develop, to run the things not enough. Now, by wealth to conceal these flaws, but such a development model is unsustainable.　　So, you have to ask me what motivates the government to promote this reform, only in the system reform, external control.　　BEIJING News: What do you mean by budget democracy and what are the key points of implementation? Lihui: First the budget is open, and citizens are involved in the budget.　　Citizen participation is the time when the government cannot make its own decisions when budgeting. The budget has to be made public, it's not enough to be public, it has to be transparent. It's not the right attitude to give me a ledger to see for myself. Openness is a mechanism by which citizens can be personally involved in the budget process andBy some technology, the majority of citizens can read the budget. In recent years, Zhejiang Wenling, Shanghai Minhang and other places, engaged in a number of citizens to participate in the budget experiment, the effect is good, but these pilots are generally local officials and the community to engage in their own initiative. Now the local officials have mostly received university education, but also to the developed countries to study, feel that this thing good took over.　　But these innovative approaches have not become something that national laws and institutions recognise. Such reforms are often short-lived because of lack of institutional support. A more enlightened official would do this, and as soon as the official goes, the reform will not go on, that is to say, nothing really becomes institutional.　　There is no system guarantee, and beneficial reform is difficult to have the hope of survival, its end, not born, will only be extinguished.　　The Beijing News: Does the annual government budget have to be considered by the NPC? Lihui Light: In the budget, tax issues, the NPC lacks substantive constraints. For example, if the government wants a big project and needs to spend huge sums of money, you have to go to the NPC to undergo a review, a legal process, a strict scrutiny, a hearing, a show of hands, which needs to be discussed and even debated.　　We're not doing enough here. Again, our country's budget year is January 1 to December 31, but the "two sessions" was held only in March, the consideration of the budget can be implemented.　　Well, from One to March, a whole quarter equals this country has no budget.　　The time for consideration of the budget was also too short to say that it was a day and a half, but it was half a day before the three reports were considered. 1985 before and after the State Council to determine the power of the tax set, until now has not withdrawn. Why do we have to start levying a property tax recently instead of calling it the property tax as it used to? Call Property tax is a new tax, called the real estate tax is the old tax, you can avoid the new tax in the legislature of the People's Congress may encounter some problems, plainly, that is, can not take the road of the rule of law.　　However, the new property tax has long ceased to be the old property tax in the past, so the public breach of the law is precisely what some local governments do, it is really incredible.　　Part II taxation reform and civil rights property tax real estate tax don't touch it lightly. Beijing News: Tax reform is obviously closely related to every family, every citizen, in the case of property tax, which is the main embodiment of this relationship? Lihui Light: Although we have property law, but with the tax law has not been a good convergence.　　If you levy a property tax at this time, and the system construction is not up to it, it will be easy to deform. Property tax is the most complex thing, the complexity is that it is direct taxation, and is the most direct tax. The personal income tax can also be deducted in the form of withholding, it is not your own pocket money to pay taxes, and the direct tax feeling is not the same, in foreign countries, the imposition of property tax to the taxpayer to explain the tax used, such as Canada, there are more than 30 property tax specific use of projects, most of the use of community building, Taxpayers directly benefited.　　Real estate tax don't touch it lightly. The Government should take this into account when it is prepared to levy a property tax, because property belongs to a citizen, and is a face-to-face payment from the people's pockets. But have we made it clear to the people in the process of setting up a property tax?　　Not yet, people (including the government itself) generally believe that the property tax is to make up for the local government's fiscal deficit, and there is no one to say how much it has to do with the public services they receive.　　Property tax is a very complex type of tax, requires very high political wisdom and strong governance skills, ability, but also need to have a very harmonious relationship between the Government and people and efficient administrative operation, such as lack of these, for example, if someone to resist taxes to do? In addition, the imposition of property tax will immediately involve the certification of citizens ' property. Prices are fluctuating with the supply and demand of the market, each year to reassess, a relatively independent assessment body to do this, and a intermediary to take charge of arbitration. It's all up to the IRS. There is no such body, the assessment results come out of the people, where to complain? What can be done to remedy the law?　　These factors, do we intend to levy a property tax or a property tax to seriously consider it? There has been a lack of substantive reform of the personal income tax Beijing News: One thing that is closely linked to us is the income tax. I was deducted more than 1000 a month, but because I do not have the Beijing household registration, the child has to go to school in the hometown countryside.　　Every year, People's Congress proposed to reform the income tax system, seems to have no effect. Lihui Light: Personal income tax is 2000 dollars deduction standard, the starting point is the same, but the income level and price level are different, the Midwest and Beijing, Shanghai how compare? The deduction is 2000.　　Can not give the local government or the People's Congress a little power, such as to a fluctuation of the interval, so that the local authority to decide how to tax, not more scientific? How much does it cost to live one months in a city like Beijing? Each family has its own small book: eat clothes to spend how much money, doctor how much money, children go to school how much money, support the elderly how much money, mortgage monthly how much money, how much money to buy a computer, we calculate, one months in Beijing 2000 dollars enough? Certainly not enough.　　College graduates are often described as "Ant Tribe", "Moonlight Clan", eat rice, rent pay, income is gone, a little accumulation also stay, China's future middle class how to form?　　There is a principle in the taxation, the tax can not invade the residents of the necessary parts of life, the people living money can not be taxed, otherwise it is a bad tax, this is the bottom line. Beijing News: Also, our personal income tax seems to be no matter whether the price rises, regardless of inflation, is this reasonable?　　Is there a need for reform?　　Lihui Light: Personal income tax so many years have actually not done substantive reform, its adjustment of the effect of the gap between rich and poor has been very weak, even play a reverse role. The Gini coefficient after tax in ChinaEven equals or greater than the pre-tax Gini coefficient is proof. I have a friend to study in Canada, pay a few tax, to catch up with the economic crisis, inflation intensified, prices rise, we generally feel the pressure of life. Unexpectedly this time the Canadian government began to tax rebate, he said to me when he almost shouted: really back! Take this money are excited to shed tears, said, "Brothers, dinner tonight, my treat!" He asked me, "Do you know why so excited?" I've never felt this way before, it's amazing, where does the world have such a thing as falling pie? "We have never thought that the money handed over to the government can still be returned, if we have this opportunity in the future, we also try, will be excited to shed tears." That's the feeling of being a master.　　When I do my duty for this society, when I have difficulties, the country will think of me, so that the family and the hearts of nations will be linked together.　　Financial disclosure can not have the budget of external revenue and expenditure behavior The Beijing News: under the existing channels and laws, policies, if a citizen wants to participate in what you call budget democracy, to monitor the government's financial transparency and openness, how can he participate?　　Lihui Light: The problem is the absence of budget law, we do not have a complete set of budget reporting system, budget monitoring system and budget hearing system, this is not a general problem, but system gaps. Since almost all important aspects of civil rights are closely related to the budget, citizens should be guaranteed the right to know, to ask, to investigate and to supervise the government's revenue and expenditure.　　However, for a long time, these very important rights have not aroused widespread attention, including government officials, including citizens themselves.　　Beijing News: If the degree of participation is limited, how to improve the system and policy design?　　Lihui Light: At present, our country's financial information is published in the form of statistical data to the society, it is difficult to reflect to the taxpayer report and serious and responsible sincerity; China also has no government accounting and financial reporting standards, and there is no public opinion research laws and regulations.　　The relevant departments of the NPC and the Government shall proceed to formulate relevant legal standards, including the balance sheet, financial statements and the types and formats of the statistical statements reflecting the Government's financial position, to be considered and implemented by the NPC. Whether it's a budget or a government financial report, must embody the "normalization", that is, covering all the government's financial revenue and expenditure activities, can not have the budget or financial statements outside the fiscal revenue and expenditure behavior exists, can not let the NPC deputies "review" a incomplete report; The language of the budget or financial report should be easy to understand,　　It is easy for NPC representatives and the public to review, discuss and supervise, and only in this way can the NPC make a resolution reflecting public opinion. Therefore, the government needs to speed up its own concept renewal and system reform, to ensure the people and the community to participate in public finance affairs, to ensure citizens ' right to know, express and supervise public expenditure. Governments at all levels, from the central to the local level, should announce to the NPC and the public in time the annualBudget and financial reporting.　　Tax culture is still stuck in the "urged for national tax" Beijing News: Since China has been suppressed for thousands of years by the thought of imperial monarchy, the Chinese people's civic consciousness is relatively weak, although now in the stage of the awakening of civil rights, but the importance of taxation and finance far from fully understanding and profound understanding, how to fundamentally improve this situation? Lihui Light: We are too short of the cultural concept of modern taxation, too short of the taxpayer's sense of entitlement, too short of the spirit of public finance. So far, many officials can understand the relationship between the Government and the taxpayers, or "domination" and "domination", "Management" and "managed" relations, the taxpayer understands the tax, or "urged for national tax" level.　　After more than 30 years of reform and opening up, we have made limited progress on this issue. Foreign experience may prompt us to reflect on our tax culture. Sgatar, the backbone of the Asian Tax Administration and research organization, is very much aware of the government's role in the tax process. They argue that the new tax levy is centered on taxpayers and that the specific content of the tax service depends on the needs of taxpayers. They are very careful to strengthen the investigation and analysis of the taxpayer's demand, establish the channel of the taxpayer's willingness, and realize the positive interaction between the taxpayer and the tax department.　　In Singapore, for example, companies are considered the driving force of economic growth, the creators of social wealth, and the government is not the "parent" or "commander" of the business. The basic responsibility of the Government is to provide taxpayers with good laws and efficient administrative efficiency to maintain fair competition in the market and to provide tax infrastructure including hardware (material) and software (manpower). The United States is a country that respects the rights of taxpayers, has enacted the Taxpayer Bill of Rights, and has established a well-developed tax service network in both official and civil society.　　The so-called "folk" refers to the "Taxpayer Assistance Service" which is independent of the official tax authorities to provide assistance to taxpayers, there are offices in every state and tax center, whose main duty is to safeguard taxpayers and assist taxpayers in solving the problems of the tax process, which makes most tax issues more just and timely.　　We must realize that the rights of taxpayers, the spirit of taxpayers and the principles of taxpayers will sooner or later be rooted in our society and in the hearts of every citizen, and no longer disappear because of our turn, our only choice is to face it and make the right explanation. The citizen undertakes the duty of paying taxes to enjoy the constitution stipulation all rights as the premise, any unilateral request citizen compulsory undertakes the tax duty the behavior, all is unjust, is illegal.　　More importantly, the tax is not only a process of obligation to the State, but also the law of citizens as the host of the identity of the State, and the obligation is not only the right, but also integration of the taxpayer's responsibility, mission, dignity and honor. The macro tax burden has surpassed the income level of residents Beijing News: Recently, officials in the China Reform magazine, said that after a foreign magazine issued a Chinese tax pain index fullThe second argument is wrong, with the rapid rise of demand for public goods and services, as well as the continuous development of the economy, in the coming period, China's macro-tax burden not only needs to rise, there is room for improvement.　　What do you think of that? Lihui: The World Bank has put forward a standard for the types of income levels in different countries: countries with a per capita GDP of less than $785 are low-income countries, and the average for macro taxes is 13.07%; the countries with gdp786-3125 dollars per capita are middle and lower income countries, The average value of macro-tax burden is 18.59%; per capita gdp3126-9655 dollar country is middle and upper income country, macroscopic tax burden average is 21.59%; countries with a per capita GDP of more than 9656 are high-income countries, and macro-tax burden averages 28.9% (see World Bank 1998/　　1999 World Development Report). According to this standard, China is still in the middle and low income countries, including social security contributions of the macro-tax burden of 2005 19.39%, macro-tax burden index has exceeded the average of 18.59%.　　According to the current tax rate of growth, has surpassed the middle and upper income 21.59% of the level, how could it be "China's macro tax burden is still in the world's lower level" conclusion? There is an important difference between China's tax system and foreign tax system, that is, the government's revenue, in addition to tax revenue, there is an almost parallel with it income groups: budget fees, extrabudgetary income, outside the system income. Adding all this together is the real "macro-tax burden" compared with GDP.　　If the system outside the "outside" of arbitrary charges, disorderly fines, fund-raising, and have to take into account the cost of bribery, it is not clear how much.　　All of this is deliberately or unintentionally overlooked by some officials, so I say that they say that the "macro tax" is not a real value, that is, it must be with the millions of people personally feel the tax burden brought about by the "tax pain" very different. This edition of the interview/newspaper reporter Zhang Hong