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引子克林顿方始登上至尊的宝座,就着手把个人所得税税率从31%上调到36%,结果闹得举国惶惶,鸡飞狗跳。去年,我国税务局制订了税制改革总体方案后,首亮红灯,干成的第一件事也是修订个人所得税,其结果竟是平地无澜,风平浪静。对比就是如此的鲜明而强烈。中国人为什么对被马克思喻为“第五天神”的个人调节税如此无动于衷,漠然而视呢?究其实质,恐怕是中国人的纳税意识淡漠的缘故吧!反之,也由此说明中国征税体制还不健全,尚有诸多漏洞可觅。
When Clinton mounted the supreme throne, he started to raise the personal income tax rate from 31% to 36%. As a result, he was in a state of panic and hesitation. Last year, after China’s Inland Revenue Department formulated the general plan for the reform of the tax system, the first thing it has done and the first thing it has done is to revise its personal income tax. The result is actually a flat and calm sea. The contrast is so sharp and intense. Why does the Chinese feel so indifferent to indifference to individual regulation tax, which Marx calls “the fifth day of gods”? It is probably due to the indifference of Chinese taxpayers’ conceptions. On the contrary, it shows that China Tax system is not perfect, there are many loopholes to find.