朱柏铭制作全套配套课件公共经济学理论与应用9.ppt

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1、TaxationsystemI.Markupofthetaxationsystem1.Factorsofthetaxmakeup(1)Objectoftaxation:theobjectonwhichpeopleimposetaxes.Itdecidesthescopeoftaxation,andisthemainsignofdifferentiatingtaxes.(2)Taxpayer:unitsandindividualsbeartheobligationofpayingtaxesdirectly.unitsandindividualsthatbeare

2、ffectivetaxesaretaxbearers.(3)Taxrate:ratiooftaxamounttotaxationobjectamount.Proportionaltaxrate,fixedtaxrateandprogressivetaxrate.Four-levelprogressivetaxLevelAmountoftaxationobject(RMB)Taxrate1<10005%21000-300010%33000-500015%4>500020%2.FormingofmaintaxesMaintaxes:dominanttaxesoft

3、hetaxationsystemstructureTurnovertaxes:valueaddedtax,excisetax,businesstax,customsdutyandsoon.Incometaxes:suchasindividualincometax,corporationincometax,andincometaxforenterpriseswithforeigninvestmentandforeignenterprises.Propertytaxes:suchasrealestatetax.II.Taxationprinciple1.Princ

4、ipleoftaxationequity(1)Benefit-receivedprincipleSharetaxationaccordingtobenefitsreceivedbyinhabitantsfrompublicgoods.(2)Ability-to-payprincipleAccordingtotheamountofincome,consumptionorwealth.Accordingtothesacrificelevel.Thereareabsolutesacrificeequity,proportionalsacrificeequityand

5、marginalsacrificeequity.2.Principleoftaxationefficiency(1)EconomicefficiencyoftaxationThegovernmentshouldavoidorreducebadinfluencesontheeconomicoperationwhencarryingoutthetaxationsystem,thatistokeeptaxneutrality.(2)AdministrativeefficiencyoftaxationAllkindsofexpensesarisingfromtheta

6、xationprocess.Administrativecostandcompliancecostincluding.III.Theoryoftaxationsystemoptimization1.Optimizationtheoryofcommoditytaxsystem(1)Levytaxeswidelybutatalowtaxrate(2)Levytaxesatahightaxrateoncommoditieswithlowdemandelasticity,whilelevyingtaxesatalowtaxrateoncommoditieswithhi

7、ghdemandelasticity.(TheRamseyTheorem,alsocalledtheinverseelasticityrule)2.OptimizationtheoryofincometaxsystemTheEnglishscholarJ.A.MirrlessputforwardtheConverse-UTheory.Withtheincreaseoftheincome,themarginaltaxrateincreasesgraduallyfromclosetozero,dropsgraduallywhentheincomereachesac

8、ertainlevelandbecom