Mao Yushi is no private property, no tax

 Mao Yushi: No private property, no tax
INTERVIEWER: Zhao Guojun, Mao Yushi
Time: April 13, 2006 Location: Beijing Mao Xiansheng
home or when working in the tax department, had ask for advice Mr. Yu: high and low tax rates, tax management efficiency and how to limit the Government's taxing authority, maintain the rights of taxpayers, etc., can be said that I told him the position and views have a certain understanding. Now, for the interview with Mao Xiansheng object, is intended to take the perspective of an economist to observe the tax revenue. so I got up topics related to the economy, talk about the relationship between private property and taxation. hope is a professional position, but also ordinary citizens or taxpayers. (POSTS)
tax is to buy government services
POSTS: Maolao, Thank you for accepting my interview. tax issues involved in all aspects, but still started from the old problem, what is tax?
Mao Yushi: What is the duty to say, you should ask: Why pay taxes?
I think the tax is to buy government services.
tax newspaper in China, yesterday we had a meeting, all of them the same appeal tax. Why? people think that the tax burden is too high. Of course, it is difficult to say high and low tax burden, compared with other countries, our tax burden is not too high. However, the high and low, not a number sense . The key issue is the level of taxes and government services to the quantity and quality of links, that is, increase or decrease in tax revenue to be enjoyed from the taxpayers of government services to judge. fewer services, less money, the service is not good, but also less money.
POSTS: The quality of service tax and the government to link individuals who reflect a deal between the government relationship, being the case, can press the
Mao Yushi: Yes ah. The taxpayers paid out is tax, Monarch: The tax is the purchase of government services, that use their own money and not the same as you hire nannies?
Mao Yushi: Yes, ah, the taxpayer used part of the property to buy government tax their service is the essence. In this relationship , the Government will be subject to the constraints of public opinion, as the owners have the right to join together to choose property management companies, individual citizens have the right to choose who will provide them with public services, and to be replaced regularly.
POSTS : the old saying: differences can be big.
Mao Yushi: Chinese traditional is an exchange and purchase, completely changed the relationship between people and government, but most of our people do not pay taxes from this point of view and understand, especially in rural areas also pay taxes as a .
from an economic perspective, the tax is a mandatory exchange relationship with, but also a violation of property rights, allowing the cost of infringement is to provide good government for my services. This view is not mentioned by many people that the tax burden than low, tax number, does not make sense, but also, and the U.S. ratio, and Europe than, than with them how can it? Nordic countries to go to school free, free medical care, people pay 50% tax can be ah, to buy services more, the quality s good.
taxes must be emphasized that the purchase of government service, this is a fundamental problem.
POSTS: The purpose of the taxpayers money to buy services, service how bad the line? < br> Mao Yushi: Of course, poor government services, buyers have complained that critical and not buy it. The reality is that ah. For example, the government interfere with your freedom of speech, freedom of the press, basic human rights are not guaranteed, why pay tax? paying to be punished? This morning I went to Liu Waner, urban management unit, those who saw the barbaric law enforcement, the stall of those things away. This is what kind of service, ah, why buy such a service?
there are so many corrupt, corruption, indifference, the Government does not take things that do not provide good service to the buyer, would you buy such a service? can not ah. So, to ask the Government to change the style, requires less tax. Parliament has become the battlefield fighting game. On the right, the government behaved, administration, and talk about bad government step down, people have the ability to form a cabinet re-shuffle. You see, the rule of law in the parliament which not the focus of a tax as the object of controversy? Where is the politician is not to tax an issue, issued the policy agenda, to please the people? Therefore, the tax is the relationship between people and the government is an important force. the fundamental problem is the government should the taxpayer service.
POSTS: It's like saying the phrase: . monarch: if the Government is not enough clean taxpayer money holding day life of debauchery, as citizens can not defend, do not pay taxes?
Mao Yushi: sounds reasonable, but wait until the government does not corrupt, and make tax, have to wait until when? Now, there are corrupt governments around the world the majority, especially in developing countries. The problem is that although the Government made a strong fight against corruption, but were unable to eliminate corruption. in the absence of eradication of If the Government is not corrupt before the tax, how does it work? country more difficult to control. you know, the anti-corruption is also costs money.
POSTS: That the more you will not be corruption, I would rather have you also reported confidence, take the money, so you right inside it, when is a head?
Mao Yushi: So what is the government, ah, in accordance with the natural rights and the concept of social contract theory, you need government? government is the product of last resort, we must to the degree that some of the power to form a government to manage their own Government is a necessary evil thing. The so-called rule of the Constitution is that people agree that their contract, the core problem is the restrictions a violation of public power for private rights. So, when the Government is based on the ruled who agreed to set up, citizens are the masters of the country, the Government is acting for their own bodies, but not other things, how can stand it!
clean and do not pay taxes because the government is not enough, in fact, abandoned his doing the rights of citizens. There can be tax acts, or supervision of qualified confidently government? a state by such a group of onlookers formed, how to become a decent country?
We all want the country to go on the right track, the first to recognize that each person, they are masters of the country, but also for the owner, to take on civic responsibility, this will be the rights of citizens. This is the relationship between rights and obligations of the people and government relations in modern society basis. not from the taxes that gradually build this foundation relations, democracy and the rule of law is always just an empty phrase.
POSTS: as a dignified individual, a legal sense, the citizens should be aware not only the relationship between the taxpayer and the government should also address the role of government, even if it did not, nor can bad guys in line, should also have the responsibility, have to play.
Mao Yushi: it should be, not only that, because of corruption refused to pay taxes, is a very dangerous thing. because people are wrong, they would be wrong; the mistakes of others as their reasons for mistakes, the consequences will be very serious. as long as there is a community of people make mistakes, we can learn from him, the moral level of the whole society will be a slip in the end. Everyone in line to the bad guys, the moral will be bankrupt! the contrary, no matter how unscrupulous people, adhere to their own moral beliefs, and thus to the immoral criticism, such a society have hope. in the worst circumstances still stick to their own moral beliefs, this is the backbone of the nation, the country's backbone.
POSTS: President really the wind, I hope the Government, such as classy, earnestly implement the Department of taxpayer money used.
Mao Yushi: A good citizen is loyal to his country, which means that the country is to take your constructive manner and not damage . If the Government do something wrong, you severely criticize the government, it is hope that it will improve, and this is constructive. If you find clearly in the wrong country road, you always say, is that good! is good! It is a destruction attitude.
Westerners as death and taxes are two things inevitable in life. Death is inescapable each end of the day, tax is the same. We are a just transition from a planned economy over the country, the original personal and government relations are their selfless dedication, the Government turnkey everything. Now fewer and fewer and selfless dedication, and the government's idea of a turnkey continued to exist, everything depends on government matters, but the sense of paying taxes yet to be established. not only people think, even the Government retains a similar idea, and did not pay taxes as something inevitable one.
we all know, the foreign tax situation of government officials are particularly strict surveillance, this is a test enough qualified people minimum standards officer. in our country have never heard of the official who checked the tax situation, several large embezzlers Cheng and Hu Changqing counts of tax evasion among this one did not.
POSTS : should reflect the people and what is the relationship between the Government and in the end, this relationship does not straighten out, a lot of conceptual knots untied, becomes a kind of no tax loss of conscience and had to accept things.
Mao Yushi: Yes, ah, the past about the relationship between people and government is the people's selfless dedication, government, stirring national concept into a ball, has a natural correctness. Now it's different, people have their own interests, not selfless work in the future if we build democracy and the rule of law, government employees as people, take orders from people, although based on management needs should also have some authority, but also the supervision by the citizens.
Therefore, past, the Government is responsible for people's basic social needs, what to do thanks to the party and government, and now, people are not for the party and government work, for themselves, and everyone at work is that they earn the wealth, big government revenue in part by citizens of the tax, from the economic relations, the relationship between government and the people have a different nature.
POSTS: You claim in an article: Tax is more important than patriotism! Why do you say?
Mao Yushi: very simple, if you do not pay taxes, the country will not be country, patriotic people who want no country cute. So, you have to really patriotic, you must first pay tax according to law, if you preach very patriotic, but secretly tax evasion, it is reasonable to suspect that the so-called patriotic you really are out of the.
think about it, loudly patriotic slogans Hande encountered was trying Rao Zhaozou tax, which is why? because the cost of patriotism is very low, the table stand on it, and tax costs are very real and must dig their own pockets, so I said, easy taxes patriotic but difficult.
1999, China's Embassy in Yugoslavia was bombed, everyone against the common enemy, patriotic sentiment, even willing to die for your country, but not so consciously encounter tax problems. really make people wonder: is willing to die for the country who generously for the country to pay some money but so mean?
POSTS : I once wrote an article saying that the attitude of the country people are mainly listening to what he said, now is not the support the party's leadership and the party is not consistent, but also like people to stand, this doctrine is not only trained a servile attitude, but also trained a large number of dual personality people.
oral chanting patriotic patriotic camp is not aware of the cost, not really to the front war, and tax is genuine. In the past there is no tax, whether patriotic chanting all right now to pay tax, well, whether patriotic to see if you are not seriously pay taxes.
If there is no tax, the Government has it not collapsed, the party can not run without taxes, the state boast by the verbal Patriotic sent form, then the country will not be the country, the party will not be the party, what country cute?
POSTS: on the one hand tax on the purchase price of government services, on the one hand, however, taxes must be submitted, Is this true?
Mao Yushi: Yes, there is no reason not to pay taxes.
gift of happiness never
POSTS: Maolao, your view may not be accepted by others, in that society and the concept of no taxation, but also high welfare, high subsidies, school doctor for free, but they have proved that all happiness comes from giving government and leadership of the wise, people bathed in the gift of this is obvious, The concept is simply no tax.
Mao Yushi: never the gift of happiness.
these high welfare, high subsidy money come from ah? can not say that the wise leaders of the government or create their own out of it, the Government will create direct economic value, on the contrary it is a consumer, consumption taxes, the taxpayer organization. a great leader who can create what? the last argument is derived from the labor creates all wealth, and I said the exchange has to create wealth, regardless of the exchange of labor or but we labor to create the results, although not reflected in taxes, the money is from taxes. Neither the system design or man-made propaganda, no tax is not. You can not call tax, called the profits, but always people concentration of wealth creation to the hands of the government, the Government can spend money on things ah.
POSTS: the planned economy era, prices, low wages, but high welfare, high subsidies under the system there is some kind of vertigo in some kind of Happy is it? only a few people happy, most people behave, or must be expressed very happy!
I often say, not wealth maximization, but maximizing happiness. the functions of government must protect citizens basic human rights, which may include an unlimited supply of freedom, so that people live better the purpose of existence has always been one of the government, or else people want the government doing? or oppressive course of time, the government was overthrown not exist.
I down that kind of environment is not the true happiness, you can rest that some people feel so, but the general well-being does not exist, I was in that environment came to be, has first-hand experience, more of the aspects of painful experience, rarely vertigo happiness, because I am not happy!
POSTS: painfully happy happy, there are also shackled dancers ah, although do not know how much universal, after all, reflects an era mental characteristics. tax problem seems very professional, in fact, relations between the pocketbook of every person, not complicated, system, concept, the wrong information to make this issue is obscured.
Mao Yushi: that is, ah, now there countries also say the government gave a happy life, is from the grace of the great leader, and some even let the government is taboo to use , it is absurd.
a simple enough reason is: happiness is not derived from the given, but from all of creation, it is no secret at all.
no taxation without private property
POSTS: According to Mr. Yang Xiaokai research, public economy can avoid a tax benefit of the transaction costs,
Mao Yushi: This is a very profound insight. We should reflect: Why are the private ownership of all of the constitutional state? word, simply because private property, taxation, the property owner's consent was required, but also have the concept of tax ah.
former planned economy, which is the public sector, property is all on the surface, the tax is hidden does not exist, but the profit is turned over to what? there are no tax?, of course, inefficient public enterprises high, operating conditions are not good. But one thing is clear, as Xiaokai said, no transaction costs, taxes, and indeed do not need to trade.
the contrary, property rights determine the government subordinate to the private property of citizens part of the request, which can be called not be obtained from private property.
POSTS: that money is only loaded from the left pocket to his right pocket, no wonder that Mises would say there is no accounting of the socialist countries, because there is no price. Similarly, no taxes, because there is no private property system. that the Government and the people, there is nothing between the bargaining game, eh?
Mao Yushi: Yes, I mean. only when the tax is the income tax people, tax will become a difficult thing. public sector is almost avoided this conflict, because it does not collect taxes from private there. In other words, it does not extract key social wealth through the is the way to complete private ownership, it means social surplus is mainly obtained from the planned economy.
POSTS: But public a profit? If so, that little expense profits enough to keep up?
Mao Yushi: In addition to the profits of the government revenue as the owner, there are other hidden income. We note that the socialist countries generally maintain a low wage system, this is not accidental, of the work in the non-contract system, the worker's compensation can not bargain not a reasonable price of labor. The real fact is that most of the non-tax labor income in a variety of ways to be seized and accumulated. Some scholars have calculated that the average of the first 40 years of Chinese farmers was 26 billion each year free to plunder, Xiaokai well done argument: the same, not only have a duty, as well as the high growth of tax revenue, the tax people in certain areas of the achievements, the existing problems are gradually being explored and resolved, the concept of tax according to law and practice continues to advocate , larger than the previous changes.
Mao Yushi: Yes, ah, now talking about the tax according to law, is a good thing. But there are many issues must also reflect, is not really the concept of the law, whether acting in accordance with legal standards a? my opinion, still according to plan today in many places taxes, not according to tax!
now the main criteria for assessing the tax authorities still have not completed revenue plan to see whether the standards in some areas, the standard is not the law standards, many of men of color, planned economic management thinking also very heavy. the law aside, what use of them when needed, easy to use time by about, difficult to use when throwing it away and did not establish the rule of law since the full.
POSTS: It should be said much better than in the past, after all, manage different languages and in the past, said the law, not ideology, political narrative. but take some time before the concept of change, many the idea that people remain in the planned economy era, but for the country that taxes accumulated wealth, but the first priority task is to complete the tax, or, to the Inland Revenue do? Worse, the internal organs of the tax administration there is a serious the traditional rule of man rather than the rule of law, the management concept is very backward, CD is from, not only with France insulation, but also inconsistent with the development of modern society, food for thought.
Mao Yushi: So, according to the law is concerned, a problem also a lot. For example, a tax increase is not say that the increase on the increase, and still not passed through Congress? you studied law, is not it the truth?
POSTS: Of course, the law has retained a legislative project that some areas must be the law can be implemented, such as tax and financial system, the judicial system, restriction of personal freedom are also in need of legal, law is a special concept, specifically refers to the legislature through a country, that is, laws enacted by Parliament to the provisions of, not an administrative regulations, rules, or department shall notify the sky to fly. China's > Mao Yushi: I can feel a lot of problems, such as the tax system design is also not reasonable, in the income tax system, many labor costs not fully offset the standard deduction off .1600 yuan is too low? institute a have 2,000 cashier's wage, the wages of researchers in five or six thousand, even million. deducting the cost of less that a lot of labor costs is not recognized by the tax authorities. There's less corporate income tax, advertising, dinner costs, fees and other gifts in business dealings is inevitable, a lot happened, how to master the standard deduction? ago, there is a percentage of advertising costs to net, other costs have the standard, this standard is the government's own master, of course, not too high, resulting in little net cost of doing business, income increases, tax increases.
behind the design reflects this idea is that business is the state, spend a penny is a country, so I control your expenses, while the real fact is that business is not the state, private, no reason why people spending control? in these areas, the Government was relatively loose control of foreign companies, but foreign and domestic enterprises should be treated like Yes.
POSTS: the design of the tax system related to the tax equity, which is very important. Of course, how to construct a reasonable tax system does need more proof, scientific decision-making, but I think there are issues of perception, tax and why? How to be taxed? collect money for the budget, the expense to the government at this moment and complete the task, or to develop the economy, the service taxpayer? concept of decision making, Banded while fishing with dry Ze are bad things.
Mao Yushi: Speaking of fairness, there It is easily overlooked, and even rarely mentioned, who will bear the cost of taxation? tax authorities to build a building, who pay? In the final analysis, after all, the money or the taxpayers, all taxpayers. However, the strict the cost of collection is also borne by taxpayers? I do not. For example, the installation of automated teller machines who bears?
economics say that if the tax cost consciousness with the tax authorities in tax when there is a cost consideration, how much is worth? For example, a dollar tax levy, to the amount of money? levy a tax dollar spent a dollar cost, what is income? unless the cost spent is relatively small, only harvest ah .
Obviously, if costs are taxpayers, there was no limit, continue to strengthen revenue collection and management of the result is always growing, and the cost of the taxpayer burden has been increasing, and this terrible? If borne by the tax authorities, then the highest income have a point, the point is that marginal revenue equals marginal cost point, and then strengthen supervision, greater efforts, but more harm than good. So, the revenue collection and management of science and the collection point is equal to the cost of time.
reason is simple, the marginal cost equals marginal revenue to the tax authorities there, if cost is your own, measure the cost of small, large revenue, well, the implementation of measures, down dry, and then increase the collection and management, that is, additional costs, revenue should be less and less, so to speak, the more stringent collection of the intersection are paid, tax evasion also the smaller the gap, the income scale will drop. this time, no matter how strengthening the collection and management, increase costs, already collect taxes was. more than the maximum point of revenue, income will be smaller, no matter how .
POSTS: tax cost is a big problem indeed, been discussed in the academic world, tax practitioners are also mentioned, but not really the cost of public tax assessment system, taxpayers do not really know in the end it took the government to tax How much? do not know how much to pay for the cost of tax.
Mao Yushi: general sense of the classification is divided into the cost of the tax collection costs, such as we have just discussed, there is the cost of paying taxes, you say taxpayers money and labor to pay taxes. We explore how the heart is divided between the two, out of which go to the Government, which is the taxpayer, of course, the abstract to say the government is, after all, to the burden of all taxpayers, but In the specific case, related to the time when everyone is not the same, or to make it clear. such as the annual tax report has a tax cost, not only this year, as well as inter-annual comparison, to monitor and changes in cost control, saving this year than last year, how much, or how much to pay, and achieved much success, how much taxpayers paid for this little cost, clear, very convincing.
POSTS: tax costs are important to stand the perspective of taxpayers, it should be better, how to pay taxes in a simpler, more convenient, the taxpayer is the key benefit. Now, the tax authorities about optimization services, engage in a variety of portable services also aims to facilitate the taxpayers to pay tax, of course, but also for efforts to reduce the cost of paying taxes.
Mao Yushi: This is indeed talking about the issue for the taxpayer service, very good. hope not and do not know, do not start from the so-called political ideas to consider from a better economy for the taxpayers to build up the concept of tax cost.
example, the corporate accounting to the Inland Revenue Department to meet, learn, to pay for a taxi, take time, obviously is to increase taxpayer cost, not only do not be taken into account, but what we charge counseling fees, spoke at the meeting a lot of information, and charges of labor people already, and now a waste of money!, of course, now much better, much better Beijing, the field is not also the case? is actually the cost of administration to taxpayers, and increased the burden on taxpayers.
Government consumption Colour
POSTS: not only is tax fairness, in the ultimate sense, but also to achieve Tax Justice. Tax Justice requires not only good laws, good tax design, but also the enforcement of fair and just treatment from the specific level, is a kind of procedural justice, how to tax? how to achieve tax is very important to know and supervise.
Mao Yushi: Speaking of law enforcement, we do not barbaric law enforcement. have to say in some places there is still such a brutal case of law enforcement, the report says, rural people do not pay taxes to pay and tax officials to pull cows sheep, or even force people hanged, although a very extreme example, but it should also lead to a high degree of attention, the problem is that there is no law on taxation, or taxed according to plan, so a lot of it out problem.
POSTS: the premise is to establish a property tax to be able to talk about the issue, if citizens in a country where property rights are not certain, of course, there always has been taken against the risk of being, and before the law , property pre-determined.
Mao Yushi: It is indeed the case. property rights can not be determined, the property to the state in turmoil and the sway. In the past, said off small coal mines that will shut off, there is the issue of land expropriation and requisition, the compensation is not in place, a great social conflicts, the recent case of northern oil fields, but also advance after the extraction, government acquisition, compensation unreasonable, downtown up, these are relatively big problem. Speaking of taxes, but also violations of property rights, there must be law, through the legal process can be carried out should be more careful.
POSTS: in fact, the first three years, we have no concept of property, of course, there is no tax concept. Now, there are Civil Law, Property Law is also discussed, the Constitution also provides that where a being established, the question is legitimate property protected, then the illegal property? property of the Government to consider whether legal or tax issues?
Mao Yushi: This is a good question, of lawful private property is inviolable, can illegal state property to be protected? it would be too horrible, you can casually what means something to my house to go and say, this thing is owned by the state regardless of the inevitable legal and illegal, must be protected, would not be a looting?
only legal protection of private property, public property to be protected together illegal? What is the reason? that far, to ponder, how come public property? is not all should be protected?
POSTS : Rather, the intention is just equal treatment and equal opportunity, therefore, equal treatment, participation, transparency, human dignity and other tax revenue due process is precisely the basic principles of law enforcement and justice. We explore the special needs of the tax in the due process of justice work hard, or saw wood for the trees, and can not find the real problem, in solving problems than good. justice, social policy must be oriented to totalitarianism, because it requires countries continue to strengthen the economic and social force.
now in between tax growth and economic growth, tax revenue growth is very rapid, far more than economic growth, from the aggregation financial point of view is welcome, but the tax is not dependent on economic development? why such a big gap between the two? how economists interpret this as a phenomenon?
Mao Yushi: this phenomenon is indeed very interesting. the tax department said unclear, but said the reason is because the tightening tax collection, where there is so simple?
Sometimes, indeed not exactly the same tax base and GDP, and some peeling. but now such a big difference, not almost, is the double difference ah. Economic growth is nine per cent a few, the tax is over eighteen, almost doubled appearance, also reporting that is almost five times that, because it is much worse, he said less than what we see Why? because GDP made dressing, falling a lot, no matter how many fall, is a problem.
POSTS: years ago, teachers in particular to my attention Zhang Shuguang revenue growth and decline in disposable income of urban and rural residents between the relationship, you think it?
Mao Yushi: a relationship. GDP is the amount of total wealth production, while the GDP is divided into consumption, savings, and import and export of three, consumed the wealth produced, or saved up, but also some exported. but our classification is a problem, macroeconomics is these three, but consumption in a government divided between consumption and household consumption, savings is a government savings, household savings, plus exports. We government consumption is not this one, in the end how much? you can not see. So, I have to write the article said that the reason is because we consume too much government spending, and are obscured.
100% of the wealth were produced, 60% were consumed, and the rest were saved up and become invested. inside the 60% of the number of government consumption spending, how much is the consumer? government consumption is now growing, shows a 60% per year, but government consumption is the number? not know that just by looking to its administrative expenses.
POSTS: hand, government consumption expenditure is expenditure does not it? most of the tax ah .
Mao Yushi: Yes ah, the administrative costs are increasing each year, far more than the proportion of economic growth. I asked the Ministry of Finance of an expert: Why not cut down? he said, do not cut down administrative costs. Why? First Now more and more modern office facilities, purchase of office supplies are the best, which is very large sum of expenditure; Second, government infrastructure spending is also very ...