谢国忠曾分析过,中国的个人所得税率过高,最高边际个人所得税率为45%;另一方面,拥有自己公司的高收入阶层,他们的个人所得税率就等于25%的企业所得税率。这样一来,导致中国的高税收负担主要落在了中产人群特别是大公司员工的身上。对此,他认为,政府应将最高边际税率降至25%,和企业所得税率持平,同时根据通胀提高每档所得税率的门槛。 Xie Guozhong has analyzed that China’s personal income tax rate is too high, the highest marginal personal income tax rate of 45%; the other hand, with their own company’s high-income class, their personal income tax rate is equal to 25% of the corporate income tax rate. As a result, China’s high tax burden has mainly fallen on the middle class, especially employees of large companies. In this regard, he believes that the government should reduce the top marginal tax rate to 25%, and corporate income tax rate at the same time, according to inflation to raise the threshold for each income tax rate.