Second, the side effects of tax "reverse adjustment" distribution. At present, there are still quite serious problems in the field of income distribution in China, which are as follows: 1, and there are many unfair competitions in the initial distribution, such as industry monopoly. Data show that the income of electric power, telecommunications, finance, insurance, civil aviation and other industries is 5- 10 times higher than that of other industries. 2. There are a large number of illegal acts, such as tax evasion, smuggling and counterfeiting, collusion between officials and businessmen, trading of power and money, etc. The rolling black income undoubtedly aggravated the injustice of income distribution. 3. The number of laid-off workers and unemployed people is increasing, the income of farmers is growing slowly, and the low-income population is gradually expanding, which obviously widens the income gap between the rich and the poor. At present, China's Gini coefficient has entered the internationally recognized warning line. The income gap between urban and rural areas, between regions, between industries and between individuals is more prominent. Of course, the main problem in the field of social income distribution in China at present is not the widening distribution gap itself, but the unfair distribution.
The solution to the problem of unfair social distribution needs the comprehensive application of legal means, economic means and administrative means, as well as the cooperation of wage system, social security system, tax system and employment system. Especially the tax system, although it can't eliminate the unfair distribution, it can adjust and alleviate the unfair distribution to a certain extent. Especially in the face of the increasingly serious unfair distribution, it is more important to strengthen the adjustment function of tax revenue. Personal income tax plays a more prominent role in regulating personal income. But in reality, the collection effect of personal income tax in China is not ideal, and it has not reached the goal of tax design. At present, some people in China have accumulated wealth quickly and have formed a high-income class. At the same time, high income reflects "high tax evasion". According to some scholars' research and calculation, the tax loss exceeds 1/2, and some scholars vividly conclude that there is a "reverse regulation syndrome" in China's tax revenue, that is, low-income people become taxpayers, while high-income people make relatively low tax contributions.
This crazy tax evasion and tax "reverse adjustment" is undoubtedly an infringement on social fairness and justice, thus causing greater social unfair distribution. In this case, on the one hand, it is easy for ordinary people to gather a "hatred of the rich" mentality. When a person becomes rich, the first thing people think of is that his income is likely to be illegal; On the other hand, it is easy to be disappointed with taxes, no longer believe in taxes, no longer believe in the government, and even more unwilling to identify with this society.
Third, the impact of unequal rights and obligations on tax awareness. We often say that the nature of China's tax revenue is "take it from the people and use it for the people", but many taxpayers don't know where the tax they pay has gone. For a long time, the slogan of "take it from the people and use it for the people" has been shouted loudly, but in fact it has strengthened "take it from the people", only emphasizing that paying taxes according to law is the obligation of citizens, diluting "use it for the people" and ignoring the rights enjoyed by citizens according to law. Some people even think that taxpayers only have the obligation to pay taxes, that is, they should not enjoy any rights, or emphasize that taxpayers' rights will affect taxpayers' tax payment. Is that really the case? A university professor put it well: "It's not that I don't want to pay it, but why?" How to use it? The government should make it clear. At present, the government only emphasizes that taxpayers should pay taxes according to law, which I know, but what I want to know more is whether the money I paid has been used reasonably. "
The common people know what the tax revenue has done and what the common people have done to supervise the tax revenue, that is, the common people have the right to know and supervise, which is the basic requirement of modern tax revenue and the necessary condition for citizens to develop good tax awareness. On the contrary, if taxpayers don't know and supervise, it will naturally weaken taxpayers' subjective consciousness, make citizens more indifferent to taxation, and seriously dampen taxpayers' enthusiasm and initiative. At the same time, the very serious corruption phenomenon clearly tells people where some taxes are used, that is, they are used by some officials themselves. According to Southern Weekend, government officials waste about 1 trillion yuan every year, accounting for more than 10% of the gross national product, which is shocking. One image project after another, one performance project after another, brought bigger official hats to officials, but brought a handful of "tofu dregs" to the people. Building bridges, roads and dams is a waste of taxpayers' hard-earned money. On the one hand, dilapidated buses, on the other hand, cars that have been replaced one after another, on the one hand, greed, on the other hand, unemployment. In the face of such stimulation, how can people's tax paying psychology not be distorted?
Fourth, the impact of low cost of tax evasion on tax awareness. The so-called tax evasion cost is the price that tax evaders need to pay for tax evasion, that is, the greater the cost, the higher the cost and the lower the cost. So how to judge the price paid? We think it should be based on the probability of tax evaders being caught and the responsibility for it. Generally speaking, taxpayers will choose whether to evade taxes according to probability and sanctions. If it is not worth the loss because of tax evasion, he will take risks, otherwise he will give up the choice of tax evasion. In China, the probability of tax evasion being caught is very low, and tax evasion itself is "unprofitable". So who doesn't care about such a good thing at the same time? Even if tax evasion is caught, tax evaders are not notorious at first, but are recognized as capable and capable because they can "settle". Secondly, he will not lose everything economically, nor will he lose money and people at the same time. At best, he will only be punished symbolically to some extent. Imagine how deterrent this punishment is? How can this stop tax evaders? The low cost of tax evasion can only encourage people's luck, comparison and imitation psychology.
Fifth, the impact of non-separation of fees and taxes on tax awareness. We know that China's tax revenue only accounts for about 10% of GDP, which is far lower than the tax burden rate of western developed countries, but the actual burden of China people is not low, mainly because of various charges. For example, there are nearly 20 companies that only have the right to charge for individual catering services. The coexistence of fees and taxes, regardless of fees and taxes, has caused taxpayers to be overwhelmed. They hate fees and taxes, and they want to evade taxes. It is not easy to evade taxes, so they have to choose to evade taxes. It can be seen that regardless of taxes, taxpayers feel that taxes are also chaotic, thus enhancing their rebellious mentality towards taxes.