稅收系統(tǒng)設(shè)計(jì)PPT培訓(xùn)資料

1、2007 Thomson South-Western,In this world nothing is certain but death and taxes.” . . . Benjamin Franklin在此世界上確定無疑的事務(wù)就是死亡和稅收 -本杰明.富蘭克林,0,20,40,60,80,100,富蘭克林時(shí)代的稅收只占美國(guó)人均收入的5,1789,In this world nothing is certain but death and taxes.” . . . Benjamin Franklin在此世界上確定無疑的事務(wù)就是死亡和稅收 -本杰明.富蘭克林,0,20,40,60,80,

2、100,1789,如今稅收已占美國(guó)人均收入的三分之一,Figure 1 Government Revenue as a Percentage of GDP圖1：政府收入占GDP的百分比,0,Revenue as,Percent of,GDP,1902,1922,1927,1913,1932,1940,1970,1980,1990,2000,1950,1960,35,30,25,20,15,10,5,Table 1: Central Government Tax Revenue as a Percentage of GDP表1：中央政府稅收收入占GDP的百分比,Source: World Dev

3、elopment Report 1998/99,The Federal Government 聯(lián)邦政府,The U.S. federal government collects about two-thirds of the taxes in our economy. 美國(guó)聯(lián)邦政府在經(jīng)濟(jì)中收取大約三分之二的稅收 The largest source of revenue for the federal government is the individual income tax. 聯(lián)邦政府的最大收入來源是個(gè)人所得稅 Individual Income Taxes The marginal t

4、ax rate is the tax rate applied to each additional dollar of income. 邊際稅率是收入每增加一美圓時(shí)所適用的稅率。 Higher-income families pay a larger percentage of their income in taxes. 高收入家庭支付的稅率比重更高,The Federal Government 聯(lián)邦政府,The Federal Government and Taxes 聯(lián)邦政府與稅收 Payroll Taxes: tax on the wages that a firm pays its

5、 workers. 工資稅：對(duì)企業(yè)支付給工人的工資所征收的稅 Social Insurance Taxes: taxes on wages that is earmarked to pay for Social Security and Medicare. 社會(huì)保險(xiǎn)稅：對(duì)指定用于社會(huì)保障與醫(yī)療保健的工資所征收的稅 Excise Taxes: taxes on specific goods like gasoline, cigarettes, and alcoholic beverages. 特許權(quán)稅：比如汽油、香煙和酒精飲料所征收的稅,Source: Economic Report of th

6、e President, 2005, Table B-81,Table 2 Receipts of the Federal Government: 2004表2：2004年聯(lián)邦政府的收入,Receipts of the Federal Government 2004 2004年聯(lián)邦政府的收入,The Federal Government 聯(lián)邦政府,Federal Government Spending 聯(lián)邦政府的支出 Government spending includes transfer payments and the purchase of public goods and servi

7、ces.聯(lián)邦政府的支出包括轉(zhuǎn)移支付和對(duì)公共產(chǎn)品與公共服務(wù)的購(gòu)買 Transfer payments are government payments not made in exchange for a good or a service.轉(zhuǎn)移支付是政府在商品或服務(wù)交易以外的支出 Transfer payments are the largest of the governments expenditures. 轉(zhuǎn)移支付是政府的最大支出,The Federal Government 聯(lián)邦政府,Federal Government Spending 聯(lián)邦政府的支出 Expense Category

8、（支出類別）: Social Security 社會(huì)保障 National Defense 國(guó)防 Income Security 收入保障 Net Interest 凈利息 Medicare 醫(yī)療保健 Health 衛(wèi)生 Other 其他,The Federal Government 聯(lián)邦政府,Budget Surplus 預(yù)算盈余 A budget surplus is an excess of government receipts over government spending. 預(yù)算盈余是指政府收入超過政府支出 Budget Deficit 預(yù)算赤字 A budget deficit

9、 is an excess of government spending over government receipts. 預(yù)算赤字是指政府支出超過政府收入,Table 3 Federal Income Tax Rates: 2004表3：2004年聯(lián)邦所得稅稅率,Table 4 Spending of the Federal Government: 2004表4：2004年聯(lián)邦政府的支出,Source: Economic Report of the President, 2005, Table B-81,Federal Government Spending: 2004 2004年聯(lián)邦政府

10、的支出,The Federal Government 聯(lián)邦政府,Financial Conditions of the Federal Budget 聯(lián)邦預(yù)算的財(cái)政條件 A budget deficit occurs when there is an excess of government spending over government receipts. 當(dāng)政府支出超過政府收入時(shí)，預(yù)算赤字就出現(xiàn)了。 Government finances the deficit by borrowing from the public. 政府通過向社會(huì)公眾借貸來彌補(bǔ)赤字。 A budget surplu

11、s occurs when government receipts are greater than government spending. 當(dāng)政府的收入超過政府支出時(shí)，預(yù)算盈余就出現(xiàn)了 A budget surplus may be used to reduce the governments outstanding debts. 預(yù)算盈余可以用來減少政府的未償付債務(wù),The Demographic and Fiscal Challenge人口與財(cái)政的挑戰(zhàn),The Demographic and Fiscal Challenge人口與財(cái)政的挑戰(zhàn),State and Local Govern

12、ment州政府與地方政府,State and local governments collect about 40 percent of taxes paid. 州政府與地方政府收取大約40%的稅收,State and Local Government州政府與地方政府,Receipts Sales Taxes 銷售稅 Property Taxes 財(cái)產(chǎn)稅 Individual Income Taxes 個(gè)人所得稅 Corporate Income Taxes 公司所得稅 Federal government 聯(lián)邦政府 Other 其他,Taxes,Source: Economic Report

13、 of the President, 2005, Table B-86,Table 5 Receipts of State and Local Governments: 2002表5：2002年州政府與地方政府的收入,State and Local Government州政府與地方政府,Spending 支出 Education 教育 Public Welfare 公共福利 Highways 高速公路 Other 其他,Source: Economic Report of the President, 2005, Table B-86,Table 6 Spending of State and

14、 Local Governments: 2002表6：2002年州政府與地方政府的支出,TAXES AND EFFICIENCY 稅收與效率,Policymakers have two objectives in designing a tax system. 政策制定者們?cè)谠O(shè)計(jì)稅收制度時(shí)有兩個(gè)目標(biāo)： Efficiency 效率 Equity 平等,TAXES AND EFFICIENCY 稅收與效率,One tax system is more efficient than another if it raises the same amount of revenue at a smalle

15、r cost to taxpayers. 一種稅收制度比另外一種更有效率，如果它能以納稅人更小的成本籌集到相同的稅收收入。 An efficient tax system is one that imposes small deadweight losses and small administrative burdens. 一種有效率的稅收制度是強(qiáng)加較小的無謂損失和行政負(fù)擔(dān)的稅收制度,TAXES AND EFFICIENCY 稅收與效率,The Cost of Taxes to Taxpayers 對(duì)于納稅人來說的稅收成本 The tax payment itself 稅收支付本身 Dead

16、weight losses 無謂損失 Administrative burdens 行政負(fù)擔(dān),Deadweight Losses 無謂損失,Because taxes distort incentives, they entail deadweight losses. 因?yàn)槎愂张で思?lì)，他們招致了無謂損失。 The deadweight loss of a tax is the reduction of the economic well-being of taxpayers in excess of the amount of revenue raised by the governmen

17、t. 稅收的無謂損失是納稅人經(jīng)濟(jì)福利的減少，超過了政府所征收的數(shù)額,Administrative Burdens 行政負(fù)擔(dān),Complying with tax laws creates additional deadweight losses. 遵守稅法產(chǎn)生了額外的無謂損失 Taxpayers lose additional time and money documenting, computing, and avoiding taxes over and above the actual taxes they pay. 納稅人失去了額外的時(shí)間和金錢來填寫表格、計(jì)算，以避免他們支付的數(shù)額超過

18、他們實(shí)際應(yīng)當(dāng)支付的稅額。 The administrative burden of any tax system is part of the inefficiency it creates. 任何稅收制度的行政負(fù)擔(dān)是它所創(chuàng)造的非效率的一部分,Marginal Tax Rates versus Average Tax Rates邊際稅率對(duì)平均稅率,The average tax rate is total taxes paid divided by total income. 平均稅率是總稅收除總收入 The marginal tax rate is the extra taxes paid

19、on an additional dollar of income. 邊際稅率是收入每增加一美圓所支付的額外稅收,Lump-Sum Taxes 定額稅,A lump-sum tax is a tax that is the same amount for every person, regardless of earnings or any actions that the person might take. 定額稅是對(duì)每個(gè)人等量征收的稅收，不管收入水平或者人們所采取的行動(dòng)如何,TAXES AND EQUITY 稅收與平等,How should the burden of taxes be

20、divided among the population? 稅收的負(fù)擔(dān)應(yīng)當(dāng)在全體人口中如何劃分？ How do we evaluate whether a tax system is fair? 我們?nèi)绾卧u(píng)價(jià)一種稅收制度是否公平,TAXES AND EQUITY 稅收與平等,Principles of Taxation 稅收原則 Benefits principle 受益原則 Ability-to-pay principle 支付能力原則,Benefits Principle 受益原則,The benefits principle is the idea that people should

21、pay taxes based on the benefits they receive from government services. 受益原則是指人們應(yīng)當(dāng)根據(jù)他們從政府服務(wù)中獲得的利益來納稅。 An example is a gasoline tax: 一個(gè)范例是汽油稅 Tax revenues from a gasoline tax are used to finance our highway system. 來自汽油稅的稅收收入被用于為我們的高速公路系統(tǒng)投資 People who drive the most also pay the most toward maintainin

22、g roads. 那些經(jīng)常開車的人也應(yīng)當(dāng)為道路的維護(hù)支付更多,Ability-to-Pay Principle 支付能力原則,The ability-to-pay principle is the idea that taxes should be levied on a person according to how well that person can shoulder the burden. 支付能力原則是指稅收應(yīng)當(dāng)根據(jù)該人承受負(fù)擔(dān)的能力來加以征收 The ability-to-pay principle leads to two corollary notions of equit

23、y.支付能力原則導(dǎo)致兩種平等的推論式概念 Vertical equity 縱向平等 Horizontal equity 橫向平等,Ability-to-Pay Principle 支付能力原則,Vertical equity is the idea that taxpayers with a greater ability to pay taxes should pay larger amounts. 縱向平等是指納稅支付能力強(qiáng)的納稅人應(yīng)當(dāng)支付更大的數(shù)額 For example, people with higher incomes should pay more than people wi

24、th lower incomes. 比如說，高收入者應(yīng)當(dāng)比低收入者支付更多的稅收,Ability-to-Pay Principle 支付能力原則,Vertical Equity and Alternative Tax Systems 縱向平等與可替換的稅收制度 A proportional tax is one for which high-income and low-income taxpayers pay the same fraction of income. 比例稅是高收入納稅人與低收入納稅人支付收入中相同比例的稅收 A regressive tax is one for which

25、 high-income taxpayers pay a smaller fraction of their income than do low-income taxpayers. 累退稅是高收入納稅人繳納的稅收在收入中的比例低于低收入納稅人 A progressive tax is one for which high-income taxpayers pay a larger fraction of their income than do low-income taxpayers. 累進(jìn)稅是高收入納稅人繳納的稅收在收入中的比例高于低收入的納稅人,Ability-to-Pay Princ

26、iple 支付能力原則,Horizontal Equity 橫向平等 Horizontal equity is the idea that taxpayers with similar abilities to pay taxes should pay the same amounts. 橫向平等是指具有相同能力的納稅人應(yīng)當(dāng)支付相同的稅額。 For example, two families with the same number of dependents and the same income living in different parts of the country should

27、 pay the same federal taxes. 比如說，兩個(gè)家庭贍養(yǎng)的人數(shù)相同，收入相同，生活在一個(gè)國(guó)家不同地區(qū)的家庭應(yīng)當(dāng)支付相同的聯(lián)邦稅,Table 7 Three Tax Systems表7：三種稅收制度,Source: Congressional Budget Office. Figures are estimates for 2005. Dollar figures are expressed in 2001 dollars,Table 8 The Burden of Federal Taxes表8：聯(lián)邦稅收的負(fù)擔(dān),CASE STUDY: Horizontal Equity

28、and the Marriage Tax案例研究：橫向平等與婚姻稅,Marriage affects the tax liability of a couple in that tax law treats a married couple as a single taxpayer. 婚姻影響一對(duì)夫婦的稅收責(zé)任的原因是，稅法把已婚夫婦作為一個(gè)納稅人來對(duì)待。 When a couple gets married, they stop paying taxes as individuals and start paying taxes as a family. 當(dāng)一對(duì)夫婦結(jié)婚后，他們不再作為個(gè)人納

29、稅，而開始作為一個(gè)家庭納稅。 If each has a similar income, their total tax liability rises when they get married. 如果他們兩人的收入相仿，那么婚后他們的總稅收責(zé)任就提高了,Tax Incidence and Tax Equity稅收歸宿與稅收平等,The difficulty in formulating tax policy is balancing the often conflicting goals of efficiency and equity. 制訂稅收政策的困難在于平衡效率與平等這兩個(gè)往往沖突

30、的目標(biāo)。 The study of who bears the burden of taxes is central to evaluating tax equity. 對(duì)于誰承擔(dān)稅收負(fù)擔(dān)的研究是評(píng)價(jià)稅收平等的關(guān)鍵。 This study is called tax incidence. 這一研究叫做“稅收歸宿,Tax Incidence and Tax Equity稅收歸宿與稅收平等,Flypaper Theory of Tax Incidence 稅收歸宿的捕蠅紙理論 According to the flypaper theory, the burden of a tax, like a fly on flypaper, sticks wherever it first lands. 根據(jù)捕蠅紙理論，稅收歸宿，如同捕蠅紙上的蒼蠅那樣，粘著在它首先著陸的地方,The U.S. government raises revenue using various taxes. 美國(guó)政府利用各種不同的稅收籌集收入 Income taxes and payroll taxes raise the most revenue for the federal government. 所得稅與工資稅為聯(lián)邦政府籌集大部分收入 Sales ta