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Wysłany: Wto 17:31, 26 Kwi 2011 Temat postu: herve leger uk sni xcm vdqj lup |
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Tax: Analysis and Choice
First, the tax has always been to promote sustained and steady economic development, an important means of macroeconomic theory on taxes and economic relations between the sustained and steady development, always have two so-called Through the tax system is ingenious arrangements, can automatically generate tax revenue to offset the effect of economic fluctuations. Such as implementing a progressive income tax system, and prosperity in the recession period, the tax amount will automatically tend to increase and decrease, respectively, which have slowed economic contraction level and inflation effect. Another is Refers by the camera in different periods to determine tax policy, such as reducing taxes in a recession, tax increases period of economic prosperity, can sustain the tax as an economic power in general balance between total supply and demand, to macroeconomic stability and development. Economic development in the history of the world, have set off two stabilizer contribution. Not to mention with automatic variation of the income tax has already entered the country's tax structure will be of economic stability is one important factor in the development of a single talk about the Reagan Administration 20 years ago, the implementation of tax cuts and the resulting worldwide driven wave of tax cuts, which the U.S. and world economic growth for the contribution, even today recall, still amazed. In China, even though our conscious tax policy regulating the use of the total social demand and supply is not long, little experience, but still available from the reform of China's rapid economic growth has been found in some of the imprint of tax policy. In the planned economy era, although the total was not the so-called concept of supply and demand or macroeconomic, tax is not the meaning of the tax now, but the tax as a means of regulating the economy of consciousness is still there. Moreover, the actual effect, the tax will be applied to the total supply and demand regulation or macroeconomic balance. It can be said for the tax significance and role of macro-control mechanism, China's theory and the relevant government departments are not familiar with, has even reached the point of overripe in mind. Second, the proper understanding of the problem is tax cuts for the current situation judgments and choices. Tax topics as the factors involved in extensive and complex, it may be easier to filter out some obstacles first sight of the things people. That tax cuts alone, I am afraid that no one do not agree, because the final analysis, the cost of taxation is government activities. With the enterprises to continue to reduce costs and improve labor productivity as simple as that, as a special industrial sectors of government, if we can ensure the provision of public goods or services, the quality and quantity do not drop or reduce the conditions therefore, will businesses and residents for the consumption of public goods or services to pay a price - taxes - cut down the cost of government activities has decreased, the efficiency of government activities has increased. This, at any time, for any person, is a good thing. The only constraint is that the government functions to perform as usual, will not be blocked. So tax cuts as the home to live - in, out to left and right balance. Discussion of tax cuts,babyliss root boost, government spending must be linked or government functions. This is the first. Tax cut has its specific meaning. It refers to or through the adjustment is to change the existing tax system - such as cutting taxes, shrinking the tax base, reducing tax rates - and reduce the taxes of a standardized government behavior. Placed in the collection of the tax do not accept, allow the spread of the phenomenon of tax evasion rather than take positive action to prevent, or out of the framework of the existing tax system, free to give businesses and residents to take care of the so-called tax relief, are not included in the list of tax cuts . So, to use the concept of standardization of the market economy to understand tax cuts, which may not be able to see it as a leader of the Party and government departments have the final say, or what level of non-standardized behavior. This second. The existing framework of the tax system, tax law, to the income tax shown with close up, is tax Department of duty lies, but also the tax department must effort to pursue. So, complaining about the tax department to increase collection and management, improve the collection efficiency, or the accused act in the tax department is not flexible, and thus increased the tax burden on businesses and residents, no doubt both the one-sided and outdated. On the contrary, the tax department should also continue to take all possible actions, and strive to achieve the tax due are collected. The Third. Regardless of how the specific expression, fundamentally speaking, the tax cuts aimed at With this kind of understanding, those who belong to government departments to obtain from businesses and residents there, ceded by the businesses and residents money income, can be incorporated into the vision of reducing the burden. Reduction target is not the only path towards reducing the burden, so the measure of any nature, as long as it helps or is likely to reduce the burden on businesses and residents, you can achieve the intent of tax cuts, tax cuts are treated as The Fourth. With the above knowledge base, before we discuss tax cuts, we have more opportunities to reach a consensus. Third, some basic conclusions discussion about tax cuts now, like some basic conclusions can be obtained as follows: First, since the tax as imposed financial resources of government activity, and its size size is increased or reduced, is directly dependent on the size of government spending. If you do adjust the scope of government functions, size of government spending can not be subsequently compressed, the situation in the context of the current tax reduction initiatives brought man into conflict results will be nothing more than two-fold: to increase debt or forced to scale and Problem is that when we turn to practical aspects of government functions and to seek ways to compress the scale of expenditure, they are not without frustration to find that in the current China. The emergence of these cases has a great possibility. On the one hand, the structural transformation of government functions during the extremely slow pace of adjustment, not cut down the functions of the old, while new functions added a lot, both within the legal framework of the government and almost no desire to expand spending constitutes effective restraint mechanism, China's Financial departments simply can not afford to compress the scale of expenditure; the other hand, the institutional environment of the planned economy run for many years to eradicate the feudal imperial power and no concept of government departments is still accustomed to administrative means and non-standardized way to handle obtained from the income of businesses and residents on matters where our country can not afford the financial and tax authorities to prevent acts of non-standardized government revenue and mechanism of spread. Therefore, if we have tax cuts, then, the tax arrangements with the compressed size of government spending initiatives must be introduced simultaneously. And, by supporting tax cuts and the Power of, to the latter on the more important or priority. Even, to say the least, even if we reduce the size of government spending, while not corresponding decrease in the tax continues,tn requin pas cher, we can also get a used to digest over the years Needless to say, This is ease the financial difficulties and prevent financial risks, amounts to a Second, since the tax cuts are institutional arrangements - to pass a standardized tax system to adjust or change the action to achieve, its operation is no trivial matter, we must focus on long-term,herve leger uk, not based on the short term. With the design of the tax system tied to cyclical fluctuations in the economy, with changes in the economic situation of the tax system tinkering, trying to adapt to the needs of government intervention in the economy, tax policy may not be the strengths and the major role which areas. Strong as a normative policy instruments, tax regulation is not primarily the type of discretionary, but should be relatively stable in the. As we in the financial support of state-owned enterprises is often stressed that should have different emphases. Where a discretionary type, color adjustment with short-term deal with matters that can be completed mainly by spending policy to; where a regime change in nature, as a matter of long-term strategy to establish the regulation, the role of tax policy can be incorporated into the field. Therefore, the implementation of tax cuts as a long-term strategy should also be committed to institutional innovation. Short-term measures, especially in some emergency measures, should not make long-term objective of restructuring the system damaged or frustrated. Third, our current tax system was established in 1994, and since then, do not adjust the tax structure, tax policy has not been any major changes. Neither the additional taxes (included in tax rate. In accordance with the dictionary can be found from any of the conventional interpretation of the past few years, we have not taken could be included in Set of tax or tax, the policy still basically the original policy. For the current rapid growth of tax revenue, it is clear only by economic growth and efforts to strengthen the collection and the Tax revenues can be natural growth with economic growth, the policy will be a one-time adjustment due to increase in leaps and bounds, these are all common-sense reasoning. Through increased collection and management, improve tax collection efficiency to seek revenue growth, but also the duty of the tax department is located. Therefore, neither the tax increase can be explained by the current tax policy, tax revenue is not the current situation should be seen as the result of departure from the tax cuts. Fourth, in the current China, enterprises and residents bear the burden from government departments, not just taxes. In addition, the government also uses other forms of revenue obtained through other channels. Which are normative in nature, included in the budget of income: business income, education surtax income and other miscellaneous income; between standard and among the non-normative, not included in the budget but can be relatively accurate statistics of income are: budget income,abercrombie pas cher, government fund income,mbt chaussures paris, social security fund income; purely outside the system and can not be an accurate count of income, it is by the departments and regions, fund-raising, income, and so assessed. If the sum of all four levels of income, the Chinese government's total income tax revenue at least to a multiple of calculation. |
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