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中国人千百年的传统,向以国家为重,政权急需稳固时不妨让民众富一富(如战后的轻徭蒲赋休养生息),但若与富国相冲突,君主多半舍富民取富国,甚至穷民以富国。现代民主国家是建立在民众福祉基础上的,富民成了基本取向,富国则是顺理成章的结果。所以,改革开放伊始,邓小平就明确提出,要让一部分人先富起来,改革方向也是向民众的放权让利。正是这种国民财富分配指导思想的转变,为中国经济发展打开了取之不尽用之不竭的动力源。但近年来,国民财富的分配重心又开始向国家倾斜。1995年——2002年,国家财政收入由6242.2亿元增加到18914亿元,增长了203%;税收由6038.04亿元增加到17003.58亿元,增长了181.6%;而同期城镇居民人均可支配收入由3893元增加到7703元,仅增长97.9%;农村居民人均纯收入由1578元增加到2476元,仅增长56.9%!国家财政收入增长速度远远高于经济增长和民众收入增长。现今税率过高已为各方公认,普遍看法是,如果完全依法纳税,中国企业大部分将陷入亏损。税收是调节国民财富分配的重要手段,政策设计不科学不合理,甚至指导思想出现偏差,对经济社会持续健康协调发展的损害是不可估量的。固然,要维持国家机器运转,要提供公共产品,要平衡国民分配,确实需要财力。可这绝不意味着越多越好——尤其是在发展阶段。富国先富民。中国的发展路径,中国的改革方向,中国的经济战略,都可以、更应该从这里发出来。
When the Chinese people have thousands of years of tradition and attach importance to making the country a big priority, the government may wish to make the people wealthy and prosperous when the economy is in dire need of stability (such as the rejuvenation of post-war frivolous Po Fu), but if conflicts with rich countries, Even poor people to rich countries. Modern democracies are based on the well-being of the people, and the rich have become the basic orientation. The rich countries are the logical result. Therefore, at the beginning of the reform and opening up, Deng Xiaoping made it clear that it is necessary to let some people get rich first, and the direction of the reform is also to give power to the people. It is this shift in the guiding ideology of the distribution of national wealth that opens up an inexhaustible source of power for China’s economic development. However, in recent years, the distribution center of national wealth has begun to tilt toward the country. From 1995 to 2002, the state’s fiscal revenue increased from 624.22 billion yuan to 1.8914 trillion yuan, up 203%; the tax revenue increased from 603.84 billion yuan to 1.700388 trillion yuan, an increase of 181.6%; while the per capita disposable income of urban residents increased from 3893 yuan to 7,703 yuan, an increase of only 97.9%; per capita net income of rural residents increased from 1,578 yuan to 2,476 yuan, an increase of only 56.9%! National financial revenue growth rate is much higher than the economic growth and public revenue growth. It is generally accepted by all parties that tax rates are too high today. The common view is that most Chinese enterprises will suffer losses if they pay taxes in full accordance with the law. Taxation is an important means of regulating the distribution of national wealth. The policy design is not scientific and irrational, and even the deviation of the guiding ideology can damage the sustainable, healthy and coordinated development of economy and society. Of course, in order to maintain the operation of state machinery and provide public goods, it is indeed necessary to balance the distribution of the people. But this in no way means that the more the better - especially in the development stage. Rich countries first rich people. The development path of China, the direction of China’s reform and China’s economic strategy can all be, but more should be sent here.