近日读报,看到一篇关于“税”的评论,主要是表达对税务局提出的“为纳税人服务”这一口号的不满。作者质问道:一,现在主要是企业,尤其是国企在纳税、个人纳税能有多少?二,即使是个人纳税这一块,有钱人纳的税多,是不是政府机构就只为有钱人服务?文章能堂而皇之地上报,多少代表了一种“舆论导向”。只是这种“导向”未免会把人越导越糊涂。按1994年开始实行的新税制,增值税成为我国税收的大头(近年层出不穷的增值税发票案即与此有关)。而而所谓“增值税”看似由工商企业缴纳,与个人无关。但税法明确说明:增值税实行价外税,增值税税款由纳税人向购买方收取,可以便鲜明地体现增值税的转嫁性质——不是经营者创造了税收,而是消费者负担了税收。在零售环节向消费者出售商品和提供劳务时,为适合我国群众的消费心理,价格和税金不再分开标明,但这时的标价实际上是价格和税金的总和——税多是由消费者承担,商场不过代收而已。现行增值税基本税率是17%。也就是说,当我们购物时,每购买100元的商品,我们实际上为商品付出了83元,而另外缴纳了17元的税款。然而,当这种纳税行为和纳税人身份被有意无意地遮蔽时,有多少人能知道自已每天都在纳税?在支撑着政府财政?在美国,这种关系简洁明了,因为商场的商品是分别标出售价和税金的,每个消费者在每一次花钱的时候都知道自己向政府缴了多少税。 Recently read the newspaper and saw a commentary on the “tax”, mainly to express its dissatisfaction with the slogan “serving the taxpayers” put forward by the Inland Revenue Department. The author asks: First, now mainly enterprises, especially state-owned enterprises in the tax, the amount of personal tax can be? Second, even if this is a personal tax, tax-rich people, is not the government agencies only for the rich Services? Articles openly reported, how many represent a “media-oriented ”. Only this “guide” will inevitably lead to more and more confused. According to the new tax system started in 1994, value-added tax has become the bulk of China’s tax revenue (in recent years, an endless stream of value-added tax invoices refer to this). However, the so-called “value-added tax ” appears to be paid by business enterprises, and has nothing to do with individuals. However, the tax law clearly states that the value added tax (VAT) and the value added tax (VAT) are collected by the taxpayer from the purchaser, which can clearly reflect the passing-through nature of value-added tax. Instead of taxes being created by the operators, consumers are burdened with taxes . When selling goods and providing services to consumers in the retail sector, the prices and taxes are no longer separately indicated to suit the consumption psychology of our masses. However, the price at this time is actually the sum of the prices and taxes - the tax is paid by the consumers Bear, but the collection of the mall only. The current basic VAT rate is 17%. That is to say, when we are shopping, for every 100 yuan worth of goods we actually pay 83 yuan for the goods and another 17 yuan for the tax. However, when such taxpayers and taxpayers’ identities are intentionally or unintentionally obscured, how many people know that they are paying taxes every day? Supporting the government’s finances? In the United States, this relationship is simple and straightforward because the commodities in the mall are separately Marking the selling price and taxes, each consumer knows how much tax they pay the government every time they spend money.