In order to maintain a centralized and unified country, China has established a complete and strict tax system since Qin and Han Dynasties. To understand the history of China, it is necessary to study the tax history of China. This is quite different from the European history characterized by the separation of nobles and the weak position of kings since the Middle Ages. With the development of cities and the rise of industrial and commercial bourgeoisie, European history has entered a modern period of rising kingship, establishment of tax system and weakening of local aristocratic forces. The narration of China system in Marco Polo's Travels is the source of inspiration for European monarchs. Since17th century, the kingdom tax system has been widespread in Europe. After the French Revolution, the modern tax system was gradually established, which experienced workers and various social movements in the19th century. Before and after World War II, the tax system in western countries became mature in jurisprudence and operation, and became a stable financial source to maintain the operation of political power and public sector.
The author interviewed Lemarchand, the head of a tax department in Paris, about the French tax system. He said: In fact, the principle of tax system is the same. China has rich historical experience, but we have established a complex tax system in the sense of a modern country, which conforms to the basic principles. In our tax system, the principles of legality and openness have little problem, but the principle of equality and the principle that the rich pay more taxes and the poor pay less taxes have changed greatly, reflecting the views and priorities of administration in different periods. The change of personal income tax rate is very telling.
The personal income tax rate in France is divided into four grades: the annual income is 56 15 euros to 1 198 euros, the tax rate is 5.5%,1199 euros to 24872 euros, and the tax rate is/kloc-0. Considering the comparison of actual purchasing power, 1 euro is equivalent to about 7 RMB (1 month exchange rate is 2065438+2005), which is quite high.
The problem is that the above tax rate is based on the family, and if a person lives alone, it will be according to this ratio; If it is a couple, they must divide their total income by two and then set this tax rate; Every time you add a child, you add half a person. Since all European countries encourage childbearing, every child counts as a third child. In this case, a family with a large population has the same income as a family with a small population, but the tax burden is very different. For example, the Laurent couple have no children. Their annual income is 40,000 for their husband and 30,000 for their wife, which adds up to 70,000 euros. 70,000 divided by 2 * * * 35,000 euros must be taxed at the rate of 30%. Laurent's colleague Francois's family has the same income, but they have three children, so the total income divided by 4 (husband and wife 1, two children 1 and the third child 1) is about 17000, and the tax rate is reduced to 14%. The principle here is fairness, because a large population obviously bears a heavy burden and consumes a lot. This is how the principle of fairness is embodied.
Since the gradual establishment of a highly progressive tax system at the beginning of the 20th century, western countries have made a fuss about tax rates to regulate the rich and the poor. After the left-wing socialist party came to power, France once killed the rich and helped the poor, and the highest tax rate reached a record 58%, which led to a large number of rich people moving out and losing a lot of property. Therefore, scholar B Lian, who studies the tax system, said that an excessively heavy tax system is harmful to taxation. In fact, France's personal income tax is not much in the total national tax revenue, about 20%. Taxes related to personal wealth are not only income tax, but also various taxes related to capital: property transfer tax, such as the highest tax rate of inheritance can reach 60%, and housing transfer is generally around 5%; Property value-added tax, such as the appreciation of securities and real estate, is about 5% to 15%. For those whose total property exceeds 770,000 euros, the super-rich tax will be levied on their property. The name is "solidarity tax", and the tax will be used to subsidize the low-income class. The tax rate ranges from 0.55% to 1.8%.
It is precisely because these taxes are levied on the rich that the rich in France and Western Europe adopt various tax avoidance measures, so they rarely show off their wealth and try to avoid being "cut" by the tax authorities in the ranking of the rich in the world.
In terms of income tax, a French economist said: The continental European system is different from the Anglo-American system. The tax system in continental Europe, represented by France and Germany, tries to make the rich bear more social obligations, and the state pursues more wealth balance through tax policies to narrow the gap between the rich and the poor and maintain a harmonious society. Britain and the United States encourage people to pursue wealth, the tax system is relatively simple, and the property tax rate is generally less. It is different from the way of "killing the rich and helping the poor" in western Europe. The gap between the rich and the poor in Britain and the United States is even greater, and there are more social contradictions. Of course, this statement has also caused controversy, involving two different western concepts.
In fact, the largest proportion of total tax revenue in France is value-added tax, accounting for about 45% of tax revenue. The tax rate of general goods and services is 19.6%, but the tax rate of basic food, basic medicines, books and other cultural goods is 5.5%, which reflects the tendency to take care of low-income groups and encourage cultural undertakings. The tax rate for alcohol and tobacco that are harmful to health will reach 60% to 70%.
In the way of income tax collection, France is self-declared and audited by the authorities, which is different from any income in the United States, such as tax deduction first and final accounts later. Therefore, France still retains a strong tax inspection department. The French General Administration of Taxation is affiliated to the Ministry of Finance and employs more than 80,000 people. In a country with a population of only over 63 million, it is a big administrative department. France's tax system is centralized, with vertical leadership from the central to the local, and there is no local tax department, which improves administrative efficiency and is conducive to the state's management of financial resources. It is said that he is also from Chinese studies.
Together with social security contributions for sickness insurance, unemployment insurance, old-age insurance and family welfare, the total amount of compulsory contributions in France has reached about 45% of the gross national product. Germany and other western European countries are facing such a high welfare burden. How to reduce production costs and tax burden while ensuring social welfare and narrowing the gap between the rich and the poor is a major challenge facing the EU. The French right wing is in power and also tries to reduce the tax burden of the property class.