香港GDP远超广深 征税额远低于广深

bridged

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　　上周，香港通过了市民减税方案，而派钱6000港元也公布了登记时间。港府“藏富于民”的惠民措施得到广大读者的好评，而据南都记者昨日调查，香港的G DP比广州、深圳高了不少，但港府征收的税比广州、深圳少了50%以上。而在教育、卫生的开支上，港府的预算又远远超过广深。

　　港府征税2090亿创历史新高

　　昨天，南都记者翻查2011至2012年度港府财政预算案，发现去年港府财政盈余达713亿元，为最近五年的最高水平。与此同时，去年港府税收总额为2090亿元，创出香港整体税收的历史新高。港府金库“水浸”，收入丰厚，为纾困措施提供了强大的物质基础。除了减税和派发6000现金，港府还采取了多项纾困措施。

　　首先，港府宽免2011至2012全年差饷(一种房产税)，以每户每季1500元为上限。估计约82%物业在新一年度不用缴交差饷，政府收入减少约99亿元。向每个住宅用户户口提供1800元电费补贴，惠及约260万用户，涉及开支约为47亿元。为公屋租户代缴两个月租金，涉及开支约为19亿元。额外发放一个月的综援、高龄津贴及伤残津贴，涉及额外开支约为19亿元。

　　香港教育开支占22.5%

　　除了减税派钱外，港府在民生开支的教育、医疗卫生和福利等均有大幅增加。“政府存在盈余的情况下，与民分利，共享社会繁荣是正常的理财思路。”香港浸会大学经济系副教授巫伯雄指出。

　　教育一直是占政府经常开支最大份额的政策范畴，2011至2012年度香港教育开支预算达540多亿港元，为政府经常开支的22.5%。

　　公共医疗服务方面，港府医疗卫生开支到2012年将增加至政府经常开支的17%，今年医疗卫生经常开支预算为399亿元，占政府经常开支16.5%，较去年增加30多亿元。社会福利经常开支，预计在2011至2012年度会达422亿元，相比上年度增加42亿元。

　　深圳去年税收增长24%

　　根据深圳市2010年度年终结算会议公布的数据，2010年深圳税收总额达到3060.9亿，其中国税总体税收收入创历史新高，达到1954.6亿元，同比增长24%，而地税方面各项收入达1106.3亿元，比上年增长24%。

　　在深圳市统计局的网站上，南都记者查询到了《深圳市2010年国民经济和社会发展统计公报》，其中2010年深圳市全年本地生产总值9510.91亿元。

　　《深圳市2010年国民经济和社会发展统计公报》表明，2010年深圳市地方财政完成一般预算支出1265 .27亿元。其中，教育支出124.55亿元；科学技术支出99.84亿元；文化体育与传媒支出18.74亿元；医疗卫生支出43.41亿元；一般公共服务支出114.75亿元；基本建设支出206.50亿元。

　　广州是内地第三个GDP破万亿城市

　　据广州市有关部门公布的数据，2010年广州地区生产总值(G D P)为10604.48亿元，是继沪京后内地第三个GDP突破一万亿元的城市。

　　据来自广州市税务工作会议的消息，2010年广州市国、地税部门共组织税费收入3379.2亿元，其中国税组织税收收入2057 .5亿元，地税组织税费收入1321.7亿元。

　　2010年广州财政总收入3348亿元，其中地方一般预算财政收入872.65亿元。2010年，广州市财政一般预算支出977.5亿元，其中教育支出23.5亿元，医疗卫生支出21.5亿元。

　　采写：南都记者康殷 吴怿 游星宇

　http://nf.nfdaily.cn/nfdsb/content/2011-06/14/content_25410663.htm

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choi

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(1) today's foreign currency exchnage rate: 1 Chinese yuan (CNY) = 1.2 Hong Kong dollar, or
1 Hong Kong dollar = 0.83 CNY

(2) In a sense, it is unfair to compare Hong Kong with other economies, for HK has one of the lowest tax rates in the world.*

* One reason is readily apparent: It does not support trappings of a nation, such as military and diplomacy.

(3) List of countries by tax revenue as percentage of GDP. Wikipedia
http://en.wikipedia.org/wiki/List_of_countries_by_tax_revenue_as_percentage_of_GDP

According to Heritage Foundation (column 1),** total tax revenue as a percentage of gross domestic product (GDP) for the following economies:

Canada ...............................................33.4%
China, People's Republic of ................17.0
China, Republic of (Taiwan) ................12.4
Cuba ....................................................44.8
Denmark ..............................................50.0
France .................................................46.1
Germany ..............................................40.6
Greece .................................................33.5
Hong Kong ...........................................12.8
Inida ......................................................17.7
Irealnd ..................................................34.0
Israel .....................................................36.8
Italy .......................................................42.6
Japan ....................................................27.4
Luxembourg ..........................................36.4
Korea, South .........................................26.8
Mexico .....................................................9.7
Netherlands ...........................................39.5
Norway ..................................................43.6
Russia ....................................................36.9
Spain ......................................................37.3
Sweden ..................................................47.9
Switzerland ............................................30.1
United Arab Emirates ..............................1.4   
United Kingdom .....................................39.0  
United States (all levels) ........................26.9  

** Reference 1: "Index of Economic Freedom, Heritage Foundation. Note: Tax revenue as a percentage of GDP was obtained from the individual country pages, under the "Fiscal Freedom" section. These numbers change. Please update the numbers for individual countries in the list."

My comment: Take Hong Kong for example:

"FISCAL FREEDOM 93.3  +0.3 [compared with the previous year]

Hong Kong’s effective tax rates are among the lowest in the world. Individuals are taxed either progressively, between 2 percent and 17 percent on income adjusted by deductions and allowances, or at a flat 15 percent of gross income, depending on which liability is lower. The top corporate income tax rate is 16.5 percent. Unincorporated businesses enjoy a lower rate of 15 percent. Excise duties on beer and wine were removed in 2008. In the most recent year, overall tax revenue as a percentage of GDP was 13 percent."
Hong Kong, in "2011 Index of Economic Freedom," Heritage Foundation. http://www.heritage.org/index/Country/HongKong

(4) It just happens that a few days ago an international comparison of tax regimes in 19 nations (China, Taiwan, Hong Kong not among them) were released: taxing salary of $25,000 and $200,000.

Press Releases: Wide Tax Gaps Among Countries, UHY Study Finds. UHY, June 10, 2011.
http://www.uhy.com/pages/posts/wide-tax-gaps-among-countries-uhy-study-finds164.php

Please take notice that Dubai is a constituent emirate of UAE.

(The following report took up with the first half of the press release:
Alistair MacDonald, Europeans Found Taxed Heaviest: Russia's Rich Have Lightest Load. Wall Street Journal, Juen 13, 2011.
http://online.wsj.com/article/SB10001424052702304778304576377710593726674.html
)

(5) After I came to US, I frequently was puzzled by tax battles between Congress and the president. At last I learned that tax in Taiwan was (and is) among the lowest in the world--both individual and corporate income tax. After slashing tariff in advance of accession to World Trade Organization, Taiwan's tariff is also low.




【 在 bridged 的大作中提到: 】
: http://nf.nfdaily.cn/nfdsb/content/images/attachement/jpg/site88/20110614/001372a1c8c00f60f1bc08.jpg
: 　　上周，香港通过了市民减税方案，而派钱6000港元也公布了登记时间。港府“藏富于民”的惠民措施得到广大读者的好评，而据南都记者昨日调查，香港的G DP比广州、深圳高了不少，但港府征收的税比广州、深圳少了50%
: (以下引言省略...)

--

choi

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I rethink your original posting.

What is the meaning of the table at the top of the report? Is there a separate tax payment to Beijing?

A second question is: An individual or company in China pays tax to different levels of government separately?

In United States, an individual will pay federal tax (income as well as social security), state tax, property tax to town or city where he lives--besides sales tax in transactions and excise tax (for gasoline, tobacco and so on).

In Taiwan, an individual pays income tax once a year to the central government, which then distributes the revenue to governments below.



【 在 bridged 的大作中提到: 】
: http://nf.nfdaily.cn/nfdsb/content/images/attachement/jpg/site88/20110614/001372a1c8c00f60f1bc08.jpg
: 　　上周，香港通过了市民减税方案，而派钱6000港元也公布了登记时间。港府“藏富于民”的惠民措施得到广大读者的好评，而据南都记者昨日调查，香港的G DP比广州、深圳高了不少，但港府征收的税比广州、深圳少了50%
: (以下引言省略...)

--

bridged

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让我写写

【 在 choi (choi) 的大作中提到: 】
: I rethink your original posting.
: What is the meaning of the table at the top of the report? Is there a separate tax payment to Beijing?
: A second question is: An individual or company in China pays tax to different levels of government separately?
: In United States, an individual will pay federal tax (income as well as social security), state tax, property tax to town or city where he lives--besides sales tax in transactions and excise tax (for gasoline, tobacco and so on).
: ...................

--

bridged

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由于最近在钻研技术，写文章时间不多。简单讲讲

1.文章的关键是指税的使用而非税率。
HongKong在税率很低的情况下（并且好像最后没用完，还给每人6000元退税）

2.中国同样是两级分税制，国税和地税
其中增值税75%和消费税这样的大头是国税
地税是增值税剩余部分和城建、资源、所得税，卖地收入等
分税制好像是93年实行的。之后出现了返还困难，国家收太多，不愿返还，地方事权多，但没钱。所以出现拼命卖地，血拆，以及驻京办跑拨款等。

3.17%的税率肯定是不完备的，实际负担远远比这个高。

【 在 choi (choi) 的大作中提到: 】
: I rethink your original posting.
: What is the meaning of the table at the top of the report? Is there a separate tax payment to Beijing?
: A second question is: An individual or company in China pays tax to different levels of government separately?
: In United States, an individual will pay federal tax (income as well as social security), state tax, property tax to town or city where he lives--besides sales tax in transactions and excise tax (for gasoline, tobacco and so on).
: ...................

--

choi

本文通过一路BBS站telnet客户端发布

(1) I want to make a correction in my previous posting: "In Taiwan, an individual pays income tax once a year to the central government, which then distributes the revenue to governments below."

I want to replace "pays" with "file a tax form" (as in US). And in Taiwan salaried workers get deduction from their salary (as in US; monthly in Taiwan but can be monthly, biweekly or weekly in US).

Taiwan has never imposed sales tax, but has always has excise tax (eg, commodity tax 貨物税,  license tax 牌照稅, fuel tax 燃料稅, and liquor or alcohol tax 酒稅).

(2) 消费税 (中华人民共和国)
http://zh.wikipedia.org/wiki/%E6%B6%88%E8%B4%B9%E7%A8%8E_(%E4%B8%AD%E5%8D%8E%E4%BA%BA%E6%B0%91%E5%85%B1%E5%92%8C%E5%9B%BD)
(3.1 税目)
appears to be excise tax, rather than sales tax.

(a) In other words, shoppers to a supermarket in China do not pay sales tax.

(b) I live in Boston. So I will use Massachusetts as an example.
A Guide to Sales and Use Tax. Department of Revenue, Massachusetts.
http://www.mass.gov/?pageID=dorterminal&L=6&L0=Home&L1=Individuals+and+Families&L2=Personal+Income+Tax&L3=Forms+%26+Publications&L4=Publications&L5=Publications+Index&sid=Ador&b=terminalcontent&f=dor_publ_sales_use&csid=Ador

Supermarket shoppers in Massachusetts, as a rule of thumb, do not pay sales tax (even a loaf of bread), but does pay sales tax for salad bar and cooked chicken--because there is a sales tax on meals (which the state emphasizes is "not a separate 'meals tax'"). When we go to a restaurant, we pay sales tax.   

(3) Individual income tax in PRC.

(a) 所得稅
http://zh.wikipedia.org/wiki/%E6%89%80%E5%BE%97%E7%A8%85
(PRC started collecting income tax in 1980, and Republic of China, in 1943)

ROC started income tax in mainland China of course; at the time, Taiwan was a colony of Empire of Japan.

(b) I did some research just now. It seems that an individual pays income tax to Beijing 国库 (no separate income tax to province, unlike US).

中华人民共和国个人所得税法 itself mentions only 国库, not a word about 省库.

(c) From collected income tax nationwide, Beijing keeps 50% and distributes the rest to respective provincial (20%) and city/county (30%) governments.

转发所得税收入分享改革后有关有关预算管理问题的通知. 国家财政局、广州市国家税务局、广州市地方税务局, promulgation date: Apr 26, 2002 (穗财预[2002]517号).
http://www.gzfinance.gov.cn/zwgk/zcfg/ys/t20060104_5105.htm
("2002年中央与地方共享所得税实行中央分享50％，地方分享50％。对地方分享部分，按省政府《印发〈广东省分税制财政管理体制实施方案〉的通知》（粤府〔1995〕105号）规定划分省、市县（区）收入，按市政府《印发〈广州市分税制财政管理体制实施方案〉的通知》（穗府〔1996〕108号）和市委、市政府印发的《广州市深化分税制财政管理体制改革方案》（穗字〔1998〕24号）及市政府办公厅《印发〈广州市深化分税制财政管理体制改革方案实施细则〉的通知》（穗府办〔1999〕53号）规定，划分市、区、县级市收入。即：  
（一）省、市、市属原八区共享收入部分，按省级20％、市与市属原八区30％比例分享")





【 在 bridged 的大作中提到: 】
: 由于最近在钻研技术，写文章时间不多。简单讲讲
: 1.文章的关键是指税的使用而非税率。
: HongKong在税率很低的情况下（并且好像最后没用完，还给每人6000元退税）
: 2.中国同样是两级分税制，国税和地税
: 其中增值税75%和消费税这样的大头是国税
: 地税是增值税剩余部分和城建、资源、所得税，卖地收入
: (以下引言省略...)

--

bridged

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中国的个人所得税只占总税收的7%（当然占政府收入就更少了，因为税外收入非常多，实际上可以称之为暗税），个人所得税如何分享并不是特别受关注。大头还是17%的增值税。

在商店里买商品要负担增值税（从公司方征收，打到价格中），消费税也要交，只不过价格上不印而已。

消费税是在生产环节扣除，但其实这不重要，和从消费者手中直接收取效果是一样的。

【 在 choi (choi) 的大作中提到: 】
: (1) I want to make a correction in my previous posting: "In Taiwan, an individual pays income tax once a year to the central government, which then distributes the revenue to governments below."
: I want to replace "pays" with "file a tax form" (as in US). And in Taiwan salaried workers get deduction from their salary (as in US; monthly in Taiwan but can be monthly, biweekly or weekly in US).
: ...................

--


※ 修改:．bridged 于 Jun 20 15:11:46 修改本文．[FROM: 71.58.0.0]


※ 修改:．bridged 于 Jun 20 15:12:02 修改本文．[FROM: 71.58.0.0]

※ 来源:．一路BBS yilubbs.com．[FROM: 71.58.0.0]

※ 修改:．bridged 于 Jun 20 15:13:41 修改本文．[FROM: 71.58.0.0]