过去,中国有句俗话,叫做“为富不仁”。《孟子·腾文公上》说:“为富不仁矣,为仁不富矣。”意思是,富人是贪财好利的,而不贪财好利就富不起来。多少年来,富人总是与不仁不义划等号的。当然,这种观点未免有些偏激,反映了“不患寡而患不均”的平均主义思想,以及小农经济的意识。然而,时光进入21世纪,我们的社会真的出现了一种被先人说中的现象,那就是在社会转型时期出现的富人阶层中,他们相当一部分财富是靠逃避纳税积累下来的。以下数字很能说明问题:2000年中国个人所得税征交量为600多亿元人民币,只占税收总额的4.7％,远远低于其他市场经济国家30％-40％的水平;2001年中国存款总量达7万亿元人民币,人数不足20％的高收入者占了其中的80％,而他们所交的个人所得税仅占总数的不足10％。这就是说,全国个人所得税纳税主体是广大工薪 In the past, there was a saying in China called “being benevolent.” “Mencius Tengwen Gongshang” said: “Being unforgiven is not rich,” meaning that the rich are wealthy and wealthy and can not be rich without good fortune. For years, the rich have always equated with heartlessness. Of course, this point of view is somewhat radical. It reflects the egalitarian thinking of “not suffering from uneven development but uneven” and the awareness of the peasant economy. However, when the time comes into the 21st century, what really happened to our ancestors in our society is that a considerable part of the wealth among the rich people appearing during the period of social transition was accumulated by evading tax payments. The following figures illustrate the problem: In 2000, the amount of personal income tax collected in China was 600 billion yuan, accounting for only 4.7% of the total tax revenue, far below the level of 30-40% in other market-economy countries. In 2001, China’s deposits A total of 7 trillion yuan, less than 20% of the high-income people account for 80% of them, and they pay only less than 10% of the total personal income tax. This means that the main body of the national personal income tax payroll is the majority of salaries