Hi experts heard the reasons tariff

 Zhou Qi Ren
five years ago to attend a seminar, the principal asked: Over the years, tax revenue growth faster than GDP, what reason? Issue clear, but they never answer. Not long ago discussed the land system, is heard argument property tax when suddenly the reasons for preferences and experts are not directly promote the rapid revenue growth. But the moment the actual situation in China is the introduction of tax items and tax rates to determine the basic by the Government. In this way, the government news hi tariff preferences, together with good demonstrated the need for expert tax system, the perfect match, enough to push the high-tax amount of the increase in taxes.
long wonder of learning about the tax. ancient Chinese tradition, is the so-called . Since they are ; rent combined with the contribution of rent.
the West after the Enlightenment, are no longer accepted based on the self-contained finance papers, all of the 19th century became the basis of public finance Originally, Smith in mind the legitimacy of national income is borne by the state public function mm defense, justice, public works to facilitate business and public institutions mm expenses necessary to define. Why do people have to pay tax? is to purchase of the country's public services.
This means that tax is a That is because times change and change it at any time mm should carefully compare the effectiveness of access to public services means different. As an example, for defense and justice, national non-use of force can not be legally owned. But good or militias good standing armies ? Guess what the answer is Smith? standing army. grounds that standing army of more economical!
this simple reason the tax was can do a very complex field of study, but based on it is this: If a person to enjoy the comfort of private cars, yet the gas discharge in the air, he's driving behavior will have a that he drove the must be exceptionally serious pollution mm.
the Pigovian view, the crux of the problem is that the market can not do the social costs of the private cost is equal to mm Later, even on the literature of such taxes to the name kinds of social problems perspective. It is said that this doctrine originated in Germany, I know little hope that the readers are familiar with to teach me. However, many modern high progressive income taxes mm such as, property taxes, estate, luxury consumption tax, etc. , so that we can see the In short, overheating tax increases, tax cuts too cold, the economy does not get the temperature regulation and control of it? Similarly, the need for priority to the development of products, industries, sectors and regions to give tax incentives, otherwise the other hand, is the less taxes are being forced out of the ground is forced out. such as Hong Kong are still levied on hotel room tax, is said to 1965-67 by the Hong Kong Government Financial Secretary Cowperthwaite (Sir John Cowperthwaite) decided to levy. Guo The reason was particularly admirable: Government vigorously promoted tourism in Hong Kong than any other line of business benefits to the hotel, or special pumping about the hotel tax is unfair to other industries!
recent years, we have heard in the local increase tax reasons, the idea is powerful. glance, this is like a self-loop proof of the proposition, which contains a further elaboration on the concept of confusion. However, this is section. which patriotic citizens will not support strengthening of national capacity? it would raise taxes it.
recent example is the application of the tax regulation of the economy to achieve free movement of the position. the one hand, many experts have demonstrated interest and exchange rates are not fixed mm or move light is also useless; the other hand, tax increases stop tax trouble a market of human loss. adhere to the exchange rate remains unchanged, the introduction of textile export tax, is a Nobel Prize winner's proposal, the Government Rhenish Minister of Commerce announced the cancellation of the final or not the introduction of the textile export tax. property taxes and property taxes, is a hot topic in several of Hong Kong Professor mm by the way, popular in recent years, the beads. the government land sales, but also taxes.
so to speak, regardless of the reasoning for doctrine, or the blend of various words, or forced out of the hasty, because the government should be pumping any kind of tax, not hard to find economy seems to be easy.
danger in this place. taxation countless proof necessary and reasonable grounds added together, who may be a sum in advance and no excessive, the government promised too much, spending too much, reduce the efficiency of resource allocation, erode the will of the people to participate in market competition; taxes are too complicated, high cost of taxation, the stimulation of corruption and rent-seeking activities. and turn, contrary to expectations, poles apart but unable to extricate themselves, would it not bad?
solution is certainly not taken Then, within the limits of total tax revenue, open competition between tax expert opinion. proposed to increase any tax? the total tax amount to ask there is no Which proposed cancellation or reduction of existing taxes?
Zhou Qi Ren
mentioned last week, from the people's money is difficult to automatically benefit of the people, therefore, acts of government spending on essential audit and supervision. But , review and monitor their consumption of public resources also. This met with a paradox: to increase the cost of audit and supervision to reduce government expenditure, waste, extravagance and corruption, really can increase the financial benefit of the people do? < br> The answer is no. truth plain, but mm to increase the monitoring government expenditure, of course, reduce the financial resources to receive the effects of waste, but the regulatory costs can not bring direct benefits to the people, but also a loss. where the amount of a total of three : the total expenditure of abuse, the incremental cost of the audit and supervision as a result of strengthening financial supervision and reduce abuse of the increment. assumed the total abuse of 10 billion yuan, plus 200 million audit and regulatory expenses can be reduced 300 million abuse, soared 200 000 000 250 000 000 regulatory costs and reduce waste, the final cost by 25 million, the provincial mm loss of 25 million it is horizontal. asked that the case is not the amount of geometry for the people? The answer is exactly 10 billion. < br> reasoning is also clear: if the introduction of other constraints, the financial benefit of the people and will not strengthen auditing and supervision of government spending increases. This inference is based on the economics great tricks of the dissipation financial benefit of the people's standpoint, the real key is to reduce the amount of financial abuse. If the total level is not reduced, the mere addition of the cost of the audit and case, plus added a number to outweigh the benefits. regardless of how to add, is the increase in social loss.
exactly what the introduction of restrictions, can reduce the amount of financial abuse it? lot. such as the officialdom of the extravagance in the changing culture of diffuse, such as a substantial increase in the moral standards of government officials, such as improve fiscal discipline and regulations, such as increased government openness and transparency of financial activities, such as strengthening the people's congress, public opinion and public participation on public finances, or comprehensively promote the early Deng Xiaoping announced in 1980, the political system. as long as practical to do, Each of these can reduce the total amount of financial abuse.
but to ask, is there a restriction which, concise, easy and immediate effect to be received, but also with any other restrictions entirely incompatible Contradiction? I think yes, it is a legally binding total government expenditure. this thing has four main points: First, the formal legislation, the best there are special provisions in the Constitution. Second, the total government expenditure, can be an absolute volume, it can be accounted for as a proportion of national income; from the perspective of easy to adhere to the ratio of the amount is far preferable. Third, the constraint of total government expenditure is constrained total government revenue (including tax, treasury and other income). Fourth Legislative restraint is not absolutely constant, but change talk about procedures and can not change.
why the legal constraints of total government expenditure, financial abuse can reduce the amount of it? The most obvious is, constraints of the total government expenses, will constrain the amount of financial abuse. exaggerated a little thought: if the statutory expenditure shall not exceed total government 30% of national income, then even if all the financial resources are being abused mm which is of course impossible to have total mm abuse is 30%. The total expenditure for the government to install the gate on the legal, financial resources can be caged, the amount of abuse.
legally bound to total government expenditure, to reduce abuse of the total financial impact of the second aspect is the ease of the NPC , public opinion and public review of the proposal to increase government revenue and ideas. Indeed, to improve income distribution, for the regulation of the economy, for a variety of long-term and short-term urgent need to increase the national debt, taxes and other revenues the government's call for proposals and ideas, almost No day. are reasonable, but added together all the truth, you can add a big mistake to mm rapid increase in total government revenue, and the overall level of the national economy out of joint, but also with preventing abuse of the ability of public financial resources out of joint.
some experts once the tax-GDP ratio, defined as . the financial resources to take, may be parting ways with the real world, we can not leave to prevent the abuse of public money to advocate increasing the actual capacity of the national financial resources. In Journey to the West, a monk, to be accompanied by Pig, Shahe Shang and the Monkey King in order to back from the Buddhist sutras. If the three monk with a Pig, the outcome will happen? people do not know of the recent so-called total government expenditure in order to legally binding restrictions, a variety of ideas to increase government revenue must compete with each other. if they had added a tax on the debt, the Treasury received more than a state-owned monopoly profits to tax. Therefore, the experts can not only demonstrate ; by Public opinion and the public make the right judgments.
last point is important. in an executive-led system, the use of public money what exactly, how the efficiency of information lies in the hands of government departments and key officials. to the law constraint of total government expenditure, government agencies and all levels of competition for national financial resources has also increased. In this way, government departments and officials to each other, sector expenditure behavior. that is, administrative departments and officials of the information advantage can be abused to reduce the financial resources to play a role.
can do to legally binding the Government's total expenses? difficult. Anyway, do not have a developed Western countries before. United States, almost did in 1982 to two-thirds majority vote of the Senate adopted a , includes a tax increase must be an absolute majority of Parliament's amendment, the final difference of 1 vote short of success. Europe's welfare state, do not talk about.
how the world outside the West? not checked. Chinese history, Emperor Kangxi was enacted in 1711 had transmission of the disease, but has never been clear-cut. other than land tax, business turnover tax seems to always be the Qing Dynasty in Canada. More importantly, money can not grow with the overall economic growth, if something happens, that, if achieved,
Zhou Qi Ren
the traditional concept of the state fiscal behavior defined as benefit of the people easy repeat.
people head to? but common sense says the expenditure is not equal to violation of the principles is not easy. For example, I see the national financial institutions office luxurious than many other countries, can not help thinking to himself. can at best only a personal view, not constitute a
Fortunately, in recent years the State Comptroller's report provides authoritative evidence. Speaking of the audit report, the way to mention that the media missed the annual ; storm Auditor General's report, we can know how many resources from the people, but giving back to the official. not to mention those who blatantly misappropriated, diverted, squandered, and ), single quote a not so easy to cause a shock example: ;. It seems only a place for the money, no big deal. But Auditor-General and then added, ? great tricks. the original amount appropriated for the following central departments, the local traffic department have become from the roads RMB vacuum, can not guarantee that giving back to people? Auditor General's report did not say. But I have seen from recent years, transportation director of the 14 cases of corruption as a systemic root causes. Director of the hands of the right, This of course is a condition, but if not amazing amount of public money without oversight, they are determined to turn over sacked, it is not easy?
conclusion is clear mm from the people, and not all used to the people. the world has not a single country, fully meet the perfection position. can win is part of giving back to people as much as possible, err on the people as little as possible. But the audit report also tells us that, even if to achieve the above-mentioned No full coverage? report did not elaborate. but from the amazing range of statutory audit mm including the central budget for large view, central banks and financial revenue and expenditure, state-owned financial institutions and state-owned enterprise assets, liabilities and profit and loss, the state financial institutions, nation-building project budget implementation and final accounts, special government funds, and international organizations and foreign governments, aid and loans mm annual audit should be done now is only a very small part.
Second, random audits are such as the 2003 report on tax collection and management involved, special funds (land transfer, poverty alleviation, basic education, basic pension insurance, disaster relief), financial capital investment efficiency, state-owned commercial banks and the State Power Corporation's audit; to 2004, subject to transfer 18 universities, 10 hospitals, research funds, the Finance Ministry of Water Resources and the Yangtze River Water Resources Commission, illegal land acquisition, reconstruction of rural roads, grain risk fund, the four state-owned financial asset management companies and 10 central state-owned enterprises. two areas of sampling are important, also found a problem. But the question is: No checks to the time of the audit, department of public resources to those problems automatically administration according to law? No. because the existing complete the financial audit) mm Even so, the listed companies out of the question, or far more alarming mm large number of national revenue and expenditure and the state-owned assets and flow, relying on the
source of difficulty is clear that the audit power is far from enough. a clear direction for improvement, a substantial increase in audit and budget preparation, and it wants the cost of rectification and law enforcement. Anyway, very reliable calculation of Economics: As long as the increase in monitoring, auditing, corrective and enforcement costs, the margin is less than the increased income can be used on the people, is cost-effective. Today, if one bets, Li Jinhua, the 80,000 subordinate to a tenfold increase, can also increase the net benefit of the people, I think not too far off the mark.
paradox here: for the audit, rectification, enforcement of national expenditure, itself considered as a From one perspective, it should be counted. because there is no supervision input from the people's money, no chance of benefit of the people. But from another perspective, the audit, the huge cost of handling, etc., can no longer be People can enjoy the resources. one more dollar for the audit and enforcement, on a dollar less for public facilities, education, hospitals or parks. When economists concluded that the optimal level of regulation is to increase the regulatory costs equal to the marginal increase in the regulated waste of resources, he really trying to say? use common sense to answer it: you bid 500 500 theft thief brought to justice, your net loss is also just 500. that ;, the original there are still difficult to difficult.
conclusion is that, unless the increase in other constraints, we can maximize the benefit of the people some of approaching the target. It limits what the reader think about it, next week decomposition.
Zhou Qi Ren
five years ago to attend a seminar, the principal asked: Over the years, revenue growth faster than GDP growth, what reason? issue clear, but they never answer. Not long ago discussed the land system , is heard when the property tax argument, suddenly agency decision, then the Government's preference and the reasons experts are not directly promote the rapid revenue growth. But the moment the actual situation in China is the introduction of tax items and tax rates to determine the basic by the Government. In this way, the government press tariff hi preferences, coupled with the need for good demonstration expert system to increase taxes, perfect match, enough to push the high-tax amount of the increase in taxes.
long wonder of learning about the tax. ancient Chinese tradition, is called Could the king the land. that common people China's tax, is that the combined rent and contribution.
post-Enlightenment West, no longer accept based on the as taxes? is to buy the country's public services.
This means that tax is a mm and the market it is because the boundary change and varying times at any time mm but should carefully compare the effectiveness of access to public services means different. As an example, for defense and justice, national non-use of force can not be legally owned. But good or good standing army and the militia? Guess what the answer is Smith? standing army. grounds that standing army of more economical!
this simple reason the tax was welfare economics. This branch of learning to do a very complex, but the base is this: If a person to enjoy the comfort of private cars, yet the gas discharge in the air, he's driving behavior will have a sex expansion, the consequences will mm mm air pollution is particularly serious.
the Pigovian view, the problem is that the market can not do the social costs of the private cost is equal to mm Air pollution tax it. subsequent to the literature of such tax even called . From then on, as long as the know how to used to correct the views of various social problems. It is said that this doctrine originated in Germany, I know little hope that the readers are familiar with to teach me. However, many modern high progressive income taxes mm such as, property taxes, inheritance tax , luxury consumption tax, etc., so that we can see the not seem important. In short, overheating tax increase, tax cuts when cold, the economy does not get the temperature regulation and control of it? Similarly, the need for priority to the development of products, industries, sectors and regions to give tax concessions , otherwise the other hand, is . In fact, many taxes are forced out of the ground is forced out. such as Hong Kong are still levied on hotel room tax, is said to 1965-67 by the Hong Kong Government Financial Secretary Cowperthwaite (Sir John Cowperthwaite) decided to levy. Guo was particularly admirable reasons: The Government vigorously promote Hong Kong tourism industry, the hotel benefits than any other line of business, or special pumping about the hotel tax is unfair to other industries!
recent years, we local tax increases to hear the reasons, the idea is duty to show that a strong national capacities. glance, this is like a self-loop proof of the proposition, which contains a further elaboration on the concept of confusion. However, this is section. which patriotic citizens will not support it enhance national capacity ? then tax it.
recent example is the application of the tax regulation of the economy to achieve free movement of the position. the one hand, many experts have demonstrated interest and exchange rates are not fixed mm or move light is also useless; the other hand, stop tax increases tax traumatic market human loss. adhere to the exchange rate remains unchanged, the introduction of textile export tax, is a Nobel Prize winner's proposal, the Government Rhenish special protection and the like, finally Minister of Commerce announced the cancellation of export tax on textile products not yet introduced. of property tax and property tax, is a hot topic in several of Hong Kong Professor mm by the way, popular in recent years, the Since our Pearl of the Orient. the government land sales, but also taxes.
so to speak, regardless of the reasoning for doctrine, or the blend of various words, or forced out of the hasty, because the government either to smoke kinds of taxes, are not hard to find ; million tax situation: the total excessive taxation, the Government promised too much, spending too much, reduce the efficiency of resource allocation, erode the will of the people to participate in market competition; taxes are too complicated, high cost of taxation, the stimulation of corruption and rent-seeking activities. transferred turn away, and it did not, but unable to extricate themselves poles apart, it not bad?
solution is certainly not taken The maximum tax amount, then the total revenue within the limits of open competition between tax expert opinion. the proposed increase in any kind of tax? the total tax amount to ask is there on the first answer, which one do you recommend elimination or reduction of existing taxes?
series of reviews of tax: hi experts heard the reasons
tax revenue series of reviews of the two: easy to use the money from the people and difficult people The third series of comments
Tax: The legally binding
total government expenditure