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Lowering Corporate Tax And Raising Personal Wealth Tax

2012/3/6 8:16:00 20

Jia Kang, member of the Academy of Social Sciences, recently proposed to the two sessions that the proportion of indirect taxes that the enterprise should bear in the tax structure is too high and the proportion of direct taxes that the rich and the rich bear is too low.

In fact, the structural adjustment of the tax system involves not only the issue of fairness in income distribution, but also the sustainability of public expenditure on public security and public services in the future. It also involves how to expand the investment of enterprises in the production field, and adjust the tax revenue from the intervention of production process to the gap between the rich and the poor in the results of production and investment.

Now domestic

Fiscal revenue and expenditure

In the table, the proportion of taxing the production process is too high, such as value-added tax, business tax and so on. These have the space to continue to reduce the tax on a large scale, so that enterprises can continue to expand production and expand business, thereby increasing employment and economic growth.

Especially for new venture enterprises, capital accumulation is the condition of business and production expansion. The burden of tax in the production process is very great for the survival of enterprises.

The tax system that intervenes too much in the production process also means whether or not profits, regardless of the proportion of capital gains that enter capital reserves, or whether workers of different enterprises pay different levels of wages, and impose the same tax on all enterprises, is actually a common tax for all owners of enterprises, that is, a common tax on employers and employees.

The excessive levy of this kind of tax is not only bad for enterprises' recuperation but also is not good for them.

Income distribution

Adjust and expand the training of consumers.

To reduce the excessive tax burden in the production process of enterprises and turn to increase profits and profits from the property and capital (investment) generated by the production and investment of the wealth of the rich, which is to enable enterprises to have the surplus to expand production and operation, and at the same time, to impartially regulate the final production and social wealth distribution results.

If the tax cuts on the production process result in a greater portion of the profits of some enterprises flowing to the minority, then the tax can be balanced by raising taxes for personal property and capital gains.

Real estate investment tax, capital gains tax and personal property value-added tax are the best tools for China to solve the dilemma of maintaining economic growth and resolving unfair distribution.

Moreover, the distribution effects of personal wealth tax are more fair and effective than the taxation of enterprise production process. It is also that these taxes can redistribute some of the personnel in some power departments by means of immoral means and excessive wealth obtained through non production process.

Recently, in the UK, tax policy departments have begun to mention again.

Land tax

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This is a tax proposed by Ricardo, a classical economist in nineteenth Century, because it does not drag on production, but also has a redistribution effect.

In China, officials recently criticized the real estate tax in Chongqing and Shanghai.

The reason is not that the tax itself is invalid, but that the tax rate is too low, and the investment property of the stock is not charged.

It is an unavoidable tax reform in China that the tax system should be heavily taxed from the production process of enterprises and turn to the personal wealth that results in the distribution of production and investment.

In terms of technology, it is only the popularity of a number of management financial software.