The Root Causes Of Over Taxation And Overspending

In addition to the promulgation of the annual tax and tax data, the "two sessions" of March, and the "fixed charge" at the end of the year, the relative fixed time will repeat the hot topics of Finance and taxation, such as the tax related memorial day, the conflict and conflict in the tax payment process, and the introduction of a new fiscal and taxation policy by the fiscal and taxation organs, and the timing of the state's tax related finance and repair. In the near future, concerns about the Olympic Games' cost of 700 million yuan for each gold medal in China are concerned about the fiscal revenue growth of the 24 provinces in the first half of the year (except for Shanghai, Beijing and Zhejiang's fiscal revenue growth rate is slightly lower than GDP), and the attention of other provinces and regions in terms of fiscal revenue growth exceeds GDP growth rate. In fact, all sectors of society are concerned about the warming of the fiscal and taxation issues, which indicates the accumulation and growth of a positive energy of social construction, the formation and elongation of a civilized spiritual form, and the rapid and natural formation of a civil society.

The problem is, on the one hand, nationals are based on instinctive curiosity, eager to find out the real causes and mechanisms behind the fiscal and tax incidents; on the other hand, the citizens also look forward to knowing whether they have earned wealth by sweat or sweat and whether they have bought high priced public goods and services, such as security, employment, health care, education, pension and so on. What are the public products and services that they really need?

In fact, the rapid growth of fiscal revenue is not a new problem. It can be said that since the new tax system reform in 1994, this problem has been accompanied by the whole process of China's fiscal and tax reform practice, and has also plagued academic circles and social circles. The official answer is: because of the rapid economic development. However, there are always more answers than the official standard answers. It is believed that behind the rapid growth is the "high efficiency" of the "political task based" tax collection mechanism with Chinese characteristics, as well as the fuzzy control of the higher tax rates set at the beginning of the current tax reform. Therefore, the tax authorities may continue to drive the excessive growth of fiscal revenue under the name of "full receivable". Of course, there is also the alienation of the local government's exuberant fiscal and taxation needs caused by the imbalance of financial and financial resources inherent in the existing fiscal and taxation system, and the frustration of the tax authorities on the continuous increase of tax revenue by local governments based on insufficient funds.

Needless to say, the continuous overspending of Finance and taxation must be a continuous overspending of financial expenditure. Continuous overspending may not be terrible. The terrible thing is the continuous chaos and waste, and the continuous structural and directional mistakes lead to the departure from the real needs of the people. Specifically, on the one hand, it is manifested as "long torture by society". Three public consumption "Administrative costs are high, corruption and waste. On the other hand, it is reflected in fiscal revenue and expenditure. public opinion Dislocation. That is to say, the support of the government often deviates from the needs of the people. It is often not the will of the vast majority of the people, but the will of a few officials based on their achievements and needs. In a word, the price paid by the nationals to pay taxes and fees to buy the products and services they badly need is too low, and the national satisfaction is not high.

Regretfully, for the discussion of the reasons for speeding up the growth of fiscal revenue and the related problems, most of the citizens only speak from the number of angles, only pay attention to the number of tax revenue, the weight of the national tax burden, the ranking order of the tax pain index, and so on, so as to explore the root causes of the problems faced by China's finance and taxation, and prescribe the corresponding prescriptions. The author believes that although the values and significance of these views can not be completely negated, including their practical merits and virtues, these understanding and analysis are obviously not the root and key of the cause of China's excessive taxation.

The amount of tax revenue, the weight of national tax burden, the ranking of the tax burden index can certainly reflect the advantages and disadvantages of a tax system, but fundamentally speaking, it decides a kind of tax system. Finance and taxation system The key factor is whether the system is dominated by officials or nationals. If it is nationalist, it does not mean that the tax system reflects the will of the vast majority of the people. If so, how much tax revenue, national tax burden, tax burden index and so on, will not become a secondary factor. Because that's all through national consent and permission. On the contrary, if the fiscal and taxation system officials are dominant, it will not reflect the fiscal and tax will of the officials, without the consent and permission of the citizens. Similarly, if so, how much tax revenue, the burden of national tax, the ranking of the pain index and so on will not become a secondary factor. It can be seen that the long and fast growth of fiscal and tax revenue exceeds the GDP growth rate. The total root is undoubtedly that the dislocation and dislocation of the status of the main body of national rights is due to the failure of supervision of fiscal and taxation power.

In other words, if all citizens do not regress to the status of the right subject in the fiscal and tax administration system and get no institutional guarantee, China's fiscal and tax revenue overspeeding and overspending, that is, structural inefficiency, can not be effectively curbed and thoroughly resolved. Because the problem of the right subject status in the fiscal and tax administration system directly determines the legality of fiscal and taxation power, and the efficiency of the effective supervision of fiscal and taxation power, determines the fairness and equality between taxpayers' rights and obligations. Naturally, it also relates to the scale of fiscal and taxation, the speed of growth, the severity of tax burden, the size of tax pain, the actual welfare, the size of happiness and so on.

It can be seen that the establishment of the right subject status of all citizens in the fiscal and tax administration system is the only way to cure China's fiscal and taxation growth over a long period of time, overspend, and the structural problems of secret finance and expenditure, including the solution to the problem of non tax revenue. All these things may be poles apart. No wonder Prime Minister Wen Jiabao has repeatedly warned us: "the financial history of a country is breathtaking. If you read it, you will see that it is not only the economic development, but also the social structure and the level of fairness and justice.