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PrincipleofTaxation ByHarveyS Rosen BackgroundInformation TheStateAdministrationofTaxation SAT Chinese isaministerial leveldepartmentwithinthegovernmentofthePeople sRepublicofChina ItisunderthedirectionoftheStateCouncil andisresponsibleforthecollectionoftaxesandenforcesthestaterevenuelaw Doyouknowhowtocalculateyourincometax 级别扣除三险一金月收入 元 税率速算扣除数 元 小于45005 04500 750010 757500 1200020 52512000 3800025 97638000 5800030 272558000 8300035 54757大于8300045 13475 Incometax Formula income 3500 taxrate deductioneg 8000incometax 5000incometax 10000incometax Expressions Taxpreparer帮助他人报税并收取费用的人 需要有相应的执照apersonorfirmthatishiredtopreparetaxreturnsforafee alsocalled taxreturnpreparer Expressions Lump sumtax一次性总付税Taxbrackets税级Revenue国家收入 税收Auditors审计人员Treatise论文Individualincometax个人所得税Nationaldefense国防 PrincipleofTaxation Mainprinciplesoftaxsystem FairnessEfficiency TheAbilitytopayHorizontalequityVerticalequityThebenefitsprinciple AdministrationCostsComplianceCostsExcessBurden Thelump sumtaxisnoexcessburden Itisefficient Questions 1 Whatistheprincipleoftaxation Ataxsystemshouldfollowtwomainprinciples fairnessandefficiency Questions Theability to payprincipleThebenefitsprinciple 2 Howcanthesystemdeterminewhethertheburdenofataxisdistributedfairly Questions 3 Whydotheythinktheabilitytopayprincipleishorizontalequity People staxshouldbebasedupontheirabilitytopay usuallybyincomeorwealth Peopleinequalpositionsshouldpaythesameamountoftax Questions 4 Whatisthefundamentaldilemmaintaxdesign Fairnessisoftentheenemyofsimplicity Questions 5 Whatarethetworequirementsinabilityprinciple Horizontalequity peopleinequalpositionspaythesameamountoftaxVerticalequity apersonwithhigherincomeshouldpaymoreintaxesthanonewithlessincome Questions 6 whichisfairestamongaproportional progressiveorregressivesystem Aproportionaltaxtakesthesamepercentageofincomefromallpeople Aprogressivetaxtakesahigherpercentageofincomeasincomerises Aregressivetaxtakesasmallerpercentageofincomeasincomerises Theanswerdependsonethicalandphilosophicaljudgments Noscientificwaytoresolvethequestion Questions 7 Whatisthepurposeofverticalequityrequirementinfairnessprinciple Arichpersonshouldpaymoreintaxesthanapoorerperson Mostindustrializednationshaveprogressiveincometaxsystem whichimposeaheaviertaxburdenasone sincomeincreases Questions 8 Whydoyouthinkthepracticalapplicationofthebenefitsprincipleislimited Becausemostgovernmentservicesareconsumedbythecommunityasawhole Questions 9 Whatarethethreemeasuresofefficiency AdministrationcostsCompliancecostsExcessburden Questions 10 Whatkindsofworkareincludedinadministrationcosts Taxcollectors gatherrevenueDataentryclerks processtaxreturnsAuditors inspectquestionablereturnsLawyers handledisputesAccountants tracktheflowofmoney Questions 11 Whatisincludedinthecompliancecosts Thecostsincludethemoneythatpeoplespendonaccountants taxlawyers taxpreparers andthevalueoftaxpayers timespentfillingouttaxreturnsandkeepingrecords Questions 12 Whatiscalledexcessburden Consumersareinfluencedbytaxed Peoplebuylessofthetaxedgoodandmoreofothergoods Thistax inducedchangeinbehavioriscalledanexcessburden Questions 13 Whatistherelationshipbetweenexcessburdenandtheefficiency Thelargertheexcessburdenofatax theworseitisforefficiency Questions 14 Accordingtothelump sumtaxwhocanavoidpayingthetax Theonlywaytoavoidpayingthetaxistoleavethe
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