Zhejiang Huzhou Zhili Levy "Head Tax"

The reporter learned from the government of Zhili Town, Wuxing District, Huzhou, Zhejiang, that the town began to resume "a few days ago".

Prior to that, in October 26th, due to the children's clothing processing workshop in Zhili rural area,

After the incident, the Zhili town government suspended the collection of the tax. After investigation and consultation, it adjusted to 282 yuan / Taiwan.

Mr. Kim, the boss of the processing workshop who came from Anhui, confirmed that he thought it would be unreasonable to make the taxes payable or not.

But Mr. Wang, a local worker who works in a processing plant, is somewhat skeptical about this.

He is worried that there will be a big change later. I hope there is a clear rule.

The reporter telephoned the Huzhou finance and Taxation Bureau on this matter, the responsible person indicated that after having unified caliber, then replied.

Song Lianbo, a lawyer in Shanghai, said that the so-called "head tax" is actually equivalent to a fixed tax, which has always been collected. It is not a fabricated tax. The fixed tax can approve the turnover or check the head. "No matter how much the output or turnover is, it only takes the quantity as the unit's fixed tax."

A fixed tax is generally defined as a tax imposed on the taxable object of a unit by a fixed amount of tax.

Article twenty-third of the detailed rules for the implementation of the law of the People's Republic of China on tax collection and administration stipulates: "taxpayers with small production and operation scale and no ability to account for accounts can hire professional institutions authorized to engage in accounting bookkeeping business or accountants who are authorized by the tax authorities to establish accounts and handle accounts. If the above institutions or personnel are actually in difficulty, the tax authorities may, according to the provisions of the tax authorities, establish a copy book for receipts and payments, purchase or sales registers or use tax control devices according to the provisions of the tax authorities."

Another legal person who has long been concerned about the tax law says that there is a legal basis for this. "The individual has the duty to provide the tax payable according to the provisions of the tax law according to the tax payable according to the accounting books and statements. When they fail to provide them, the tax department has the right to determine the amount of tax payable and whether it can be checked with the accounts."

But he believes that this way of tax assessment, "a little local characteristics, according to local tastes, is also easy to cause controversy and conflict."

This just answers the question of Mr. Wang mentioned above.

A local tax expert in Huzhou agrees with the above view. "This socialized way of taxation is arbitrariness. It was promoted as a kind of experience in the past when all kinds of conditions were relatively backward."

Details of the levy are not very strict.

He believes that this way is obviously unable to meet the requirements of the times, and reform is an inevitable trend.