<p>? Finance and Trade Economics? 2003 No. 6 </p>
<p> Finance & TradeEconomics, No.6, 2003 </p>
<p> personal income tax burden of international comparison </p>
<p> Fuqiang </p>
<p>?? Summary: Compared with quickbooks sal other countries, China's macro tax burden on personal income is quite low, far below the per capita income is higher than in developed countries as well as China's market economy with per capita income at the same level of development home; but microscopic tax burden is quite high, even higher than the developed market economies. After a situation of China's personal income tax system reflects the design of the existence of serious shortcomings, personal income tax revenue comes mainly from low-income wage earners, but also in the tax collection, there are many loopholes. While the former one situation, then our country there is quicken 2013 mac a more personal income tax huge potential for development. Reform the current personal income tax system, helping to personal income tax to maximize the development potential into real taxes. </P>
<p> Keywords: personal income tax? macro tax burden? microscopic tax? international comparison? development potential author: Zhang Fuqiang, South China Normal University, Department of Law, professor, 510631. </P>
<p> in Figure Category: F810.422? Document code: A? article series :1002-8102 (2003) 06-0065-06 </p>
<p> a personal income tax burden of the international comparison of macro </p>
<p> personal income tax burden on the taxpayer and its actual amount of tax revenue affordability relativities. With personal income tax revenue and gross domestic product (GDP), gross national product http://quicken2013.webspawner.com/ (GNP), gross national income (GNI) or national income (NI), said the ratio, which is called personal income? Macro tax burden ?. Tax paid by individuals to express their income ratio is called the personal income tax? Microscopic tax burden?. In general, the development of home macro tax quickbooks download burden was significantly lower than in developed countries, both flat </p>
<p> average gap quickbooks 2013 of over 20 percentage points, the decisive factor in the formation of this gap is the level of economic development. </P>
<p> According to the quickbooks 2013 download 1989 International Monetary Fund (InternationalMonetaryFund) statistics, the per capita GNP of developed countries, the United States is higher than 6000, personal income tax quicken 2013 revenue to GDP averaged 8.45 percent. GNP per capita is lower than 6000 in the development of the United States home, personal income tax revenue to GDP averaged 2.08%?. In the market economy developed countries, can be divided into two cases, to state income tax as the main taxes, personal income http://quickbooksdownload2013.tumblr.com/ tax revenue to GDP or NI proportion, generally between 10% to 18%. Currently the highest personal income tax burden in Denmark and Sweden, the personal income tax revenue accounted for 21% of GDP and 19%?. Traditional turnover tax for the main taxes in countries (for example, some members of the EU), their personal income tax revenue accounted for GDP, GNP or NI proportion, generally 6% to 10%. For example, the personal income tax accounted for only 7.2% of quickbooks 2013 download NI?. To income taxes as the main countries, personal income tax revenue is also in possession of a high proportion of about 35% on average. </P>
<p> in the development of home, but also can be divided into two kinds of circumstances, quickbooks download a per capita GDP, GNP or NI as criteria for the classification level will be developed into special low-income family, low income, low-middle-income and middle-income four levels personal income tax revenue share of GDP on average, 1.36%, 2.53%, 2.18%, 2.14%. Two geographical as criteria for the classification, will be developed into home Africa, Asia </p>
<p>??? </p>
<p> IMF:? Government Finance Statistics Kam (1989)?, page 136. </P>
<p> for Economic Cooperation and Development (OECD):? OECD member countries national accountancy?, Paris, OECD Publishing House, 2001 edition, page 36 ~ 37. </P>
<p> for Economic Cooperation and Development (OECD):? OECD member countries tax income statistics (1965 to 1997)?, quoted from: </p>
<p> zc001b07-10.htm. </P>
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