One of the main functions of individual tax is to adjust the gap between the rich and the poor, but the premise is that it must be collected by the sum of the annual household income, which is what we call the comprehensive tax system. If a tax is levied according to an individual's monthly salary, the role of adjusting the gap between the rich and the poor is very limited, and even there will be "reverse adjustment" in many cases, which means that a tax will actually increase the gap between the rich and the poor.
1980 When the Individual Income Tax Law of People's Republic of China (PRC) was promulgated, China was still in the era of planned economy, and the income of employees basically came from wages, and the income gap was not obvious. At that time, the taxation of personal wages did not expose the defects of the tax system. 1993 The Third Plenary Session of the 14th CPC Central Committee established China's market economy status. Due to the lack of a sound income distribution system, China's income gap has widened, the number of unemployed people has increased, and the defects of the individual tax system have become increasingly apparent. The defects of the current tax system are mainly reflected in unfairness, unscientific and irrationality. Here are a few examples:
If there are five people in a family (parents, wife have no job and children go to school), only one person is employed, with a monthly salary of 4,000 yuan. He has to support his parents, wife, children and himself, and his average income is less than 1000 yuan, but he needs to pay a tax of 86.2 yuan. In another family of five, all five people have jobs, with a monthly salary of 2,500 yuan per person and a per capita salary of 2,500 yuan, but there is no need to pay taxes. This is the drawback of the current tax system. It is also a family of five. It is obviously unfair that the family income of 4000 yuan is taxed and the family income of 12500 yuan is not taxed.
This is only unfair to workers with fixed income, and has a greater impact on those without fixed income. If the author earns 19200 yuan for writing a book for two years, which is equivalent to the monthly income of 800 yuan, the author still needs to pay a tax of 2 150.4 yuan, and the taxable remuneration is 20% proportional tax (the tax amount is reduced by 30%), which is the same as the highest marginal tax rate of 20,000 yuan per month, which is 480,000 yuan for two years! People who earn 20 thousand yuan and 480 thousand yuan in two years pay taxes at the same rate, which shows how unfair the current tax design is!
College students work for a month in the summer vacation, with a salary of 2880 yuan, but they also need to pay a tax. In fact, this 2880 yuan is the annual income of students, and the average monthly income is only 240 yuan, but they need to pay taxes!
Individual workers engaged in construction, decoration, etc. You may only get paid once every few months or even once a year, and now you have to pay taxes on your monthly income. Since the individual tax is progressive, a higher tax rate should be applied to the remuneration of labor services for several months according to one month, which requires paying a lot of taxes.
Therefore, it is difficult to solve the prominent contradiction in China's individual tax simply by raising the "threshold". As mentioned in the above example, even if the "threshold" of wage income tax is raised to 5000 yuan, the family burden is still very heavy for a family of five with only one person working, and the per capita income tax is 1000 yuan. For those who live on remuneration and temporary jobs, the defects of the current tax system are even more exposed. The tax rate of their income for several months or even years is higher than the average tax rate of those who receive monthly salary!
The statement "per capita burden of employees 1.93" of the Ministry of Finance on the "Amendment (Draft) of People's Republic of China (PRC) Individual Income Tax Law" is only the national average, without considering the differences of each family. Some families have a high employment rate, while others have a low employment rate. Because of the huge wage distribution gap in China, coupled with unemployment and other factors, there will be a great difference between family income and the burden of family employees, so we must not use one.
Due to the serious defects of the tax system, simply raising the "threshold" can only make this unfairness even more unfair. Therefore, individual tax reform is imminent and must be changed to annual household income.
Second, there is no room for upward adjustment of the "starting point"
At present, there are different opinions about the "threshold" of wage income tax, mainly because the wage situation of workers in China is not clear. In 20 10, China's GDP was 39,798.3 billion yuan, and its population was134 billion, with a per capita GDP of only 29,700 yuan. According to my calculation, the share of labor remuneration in China's GDP is 3 1%, that is, the total remuneration of Chinese workers in 2065438 is +023375 billion yuan. In 20 10, there were nearly 800 million employees in China, that is to say, these 800 million workers shared the labor remuneration of1237.5 billion yuan, with an average of 15422 yuan per person, and the average monthly labor remuneration of Chinese workers was 1285 yuan.
According to the statistics of the Ministry of Finance in 2009, China 10% wealthy families account for 45% of the total property of urban residents, and the wealth of China residents mainly comes from labor remuneration. If the high-income earners with annual salary of hundreds of thousands, millions, tens of millions or even hundreds of millions are calculated separately, the labor remuneration of 90% ordinary workers will be even less, at around 1000 yuan/month.
This is the income status of workers in China! Although our GDP is the second in the world, we have nothing per capita, and we are still a poor country. Taxation must first recognize this fact.
According to the data published on the website of the Ministry of Finance in June 2009, 2.4 million people declared and paid taxes by themselves, accounting for about 3% of the national individual income tax payers, and paid 654.38+029.4 billion yuan in taxes, accounting for 35% of the total national individual income tax. According to this set of data, we can know that the total number of taxpayers under various subjects of personal income tax in China is 80 million.
Because wage income tax is only one of the many items of personal income tax, according to the wage theory and practice, the wage distribution model, that is, spindle or inverted rob, has a dense number of working-class people near the median. According to my research on wage distribution in the United States, the national average wage is generally higher than the median wage of 3 1%. According to the data released by the Ministry of Finance, we can estimate that in 2009, there were about 33.58 million people who paid wage income tax, 2.4 million taxpayers whose monthly salary was above 1 10,000 yuan, and 31/kloc-0.8 million taxpayers whose monthly income was 258 1 yuan. Considering the increase in wages, we estimate that the number of new working-class people in 20 10 is 6.42 million. In this way, in 20 10, there will be about 40 million working-class people in China, accounting for 3% of the total population (10% in India) and 5% of the employed population.
Third, raising the "threshold" will make 95% workers suffer.
China's individual tax reform can refer to the experience and practices of mature market economy countries. According to the data published by OECD, in 2008, the average annual income of 29 industrialized countries was the lowest 14045 1 yuan, the per capita GDP was 3 1 1554 yuan, and the average annual tax threshold of the central government was 56,003 yuan, which was17 of the per capita GDP.
China's current tax threshold is 2000 yuan/month, which means that the annual tax threshold is 24000 yuan. This is personal income. If the family calculation meets international standards, the "threshold" is 48,000 yuan when both husband and wife have jobs. It should be noted that our "threshold" is the income exemption after deducting the "four gold", not the total income exemption, and the beneficiaries of the "four gold" are also taxpayers themselves. Take the housing provident fund as an example, it is actually welfare, because the paid provident fund will be returned several times later, and the money is your own. Many people don't understand this and regard the housing provident fund as a tax burden.
In 20 10, China's per capita GDP was 29,700 yuan, and the "threshold" of family tax was 160% of the per capita GDP. The annual minimum income of some provinces in China is 7560 yuan, and the "threshold" is 635% of the minimum income. Even according to the current "threshold", China's tax threshold accounts for 9.4 times of GDP per capita, which is 15.9 times of the lowest income of OECD countries.
It is not difficult to see that our "threshold" has been far higher than the international level. People who pay wage income tax account for 3% of the national population and 5% of the working population, which is even worse than India.
Raising the "threshold" is equivalent to increasing wages, which only increases the wages of 5% people, while the wages of 95% workers have not increased, which will widen the income distribution gap and reduce the living standards of 95% people.
Therefore, from the perspective of the proportion of taxpayers, there is no room for upward adjustment of the current "threshold" in China. If it is raised again, according to the wage distribution model, the taxpayer population will drop sharply, which is equivalent to giving up a tax. Raising the "threshold" does not conform to the principle of "broad tax base" of taxation, nor is it conducive to cultivating citizens' civic awareness as "taxpayers" and to the development of democratic supervision mechanism.
Fourthly, the tax burden of China people mainly comes from indirect taxes of enterprises.
We are now in the wrong zone of tax reform. When it comes to tax reduction, we think of wage income tax and the "threshold". In fact, any tax collected by the government is ultimately borne by the people.
Taxes can be divided into direct taxes and indirect taxes according to tax payment channels. Direct tax means that citizens pay taxes directly to the government, such as individual tax, property tax and travel tax. Indirect tax citizens themselves do not pay taxes directly to the government, but "middlemen" pay taxes to the government for citizens first, and then "middlemen" ask consumers to recover taxes. This "middleman" is the enterprise, the enterprise is only a nominal taxpayer, and the consumer is the real taxpayer. Indirect taxes include business tax, value-added tax, enterprise income tax, customs duty, consumption tax, land use tax and resource tax.
The fiscal revenue of foreign central governments is mainly direct tax, because direct tax has a regulating effect on the fair distribution of social wealth. The state aims at the income class and controls the actual income and wealth retention of each income class through multi-level progressive tax rates. For example, 20 10, the individual tax of the US federal government accounts for 50% of the total federal tax revenue, and there is also a payroll income tax of 35%. Only two direct taxes, individual tax and wage income tax, account for 88% of the total federal tax revenue, and the federal personal income tax rate in the United States is as high as 94% in history. The tax band of Luxembourg personal income tax is 17. The tax system based on direct tax can ensure that the poor pay less or no taxes, and even get welfare subsidies through government transfer payments.
Indirect tariffs are different. Indirect tax is "grasping the eyebrows and beards". If all consumers are taxed, people will consume when they are alive. In other words, indirect tax is to tax all residents, and indirect tax is to "rob the poor and help the rich", because the higher the income, the smaller the proportion of consumption expenditure in income, that is, the smaller the proportion of tax payment in income. It can be seen that indirect taxes are regressive for consumers.
It is easy to understand that citizens bear the burden of direct taxes because they pay the taxes to the government themselves. However, many people do not feel that they are paying the indirect tax levied by enterprises on behalf of the government, and think that the indirect tax is paid by enterprises and has nothing to do with individuals. Next, let's take a pack of cigarettes as an example to see if indirect taxes have nothing to do with individuals.
A pack of cigarettes includes 56% consumption tax in production (Class A cigarettes), 5% consumption tax in wholesale, 7% urban construction tax, 7% education surcharge, value-added tax 17% from production to wholesale and retail, and 25% enterprise income tax. A pack of cigarettes 10 yuan, including 6 yuan tax. If a person spends every month smoking in 300 yuan, then he has paid the tax of 180 yuan for the country, which is equivalent to the salary income tax of 5200 yuan a month! Although he didn't pay these taxes directly to the government, enterprises can "lend flowers to offer Buddha", pay them without consulting him, and then force him to pay taxes.
Some time ago, some CPPCC members proposed a "steamed bread tax", which is actually the same. There is no "steamed bread tax" in China, which is a variety of indirect taxes in the process of steamed bread production, sales and circulation. And a house. As we all know, China's housing prices are far from spectrum. In fact, almost half of the house price is government tax (fee). When complaining about high housing prices, we should look at what taxes are in the housing prices.
At present, the wage income tax in China is not only pitiful, accounting for only 3% of the total population and 5% of the working population, but also only about 4% of the total tax revenue. In 20 10, the per capita tax burden in China was 5463 yuan, and the wage income tax was only in 200 yuan. That is to say, among the taxes paid of 100 yuan, only 4 yuan is the wage income tax. If the "threshold" is raised to 3,000 yuan, according to the calculation of the Ministry of Finance, the taxpayer population will be reduced by about 60%, and the tax loss will be 654.38+0.20 billion yuan. That is to say, only 654.38+0.2% of the population in China will pay wage income tax, accounting for 2% of employees, and the tax loss will be 654.38+0/4. Considering the cost of taxation, the "threshold" will be raised.
China's tax system is dominated by indirect taxes, and only individual income tax, vehicle purchase tax and deed tax are direct taxes, accounting for less than 10% of the total tax revenue. Judging from the prevailing tax system in market economy countries, we should increase the share of direct taxes and reduce the share of indirect taxes. What we want to reduce is not a tax, but a corporate tax. Since we don't have inheritance tax, individual tax is the only fiscal and taxation means to adjust the gap between the rich and the poor in China. Reducing individual tax will inevitably aggravate the gap between the rich and the poor, thus intensifying more social contradictions and affecting social stability.
5. Individual tax is scientific only if it is taxed by family.
Individual tax is the abbreviation of "personal income tax". From an economic point of view, individual tax refers to the taxation of all income of the smallest economic unit in society. Family is the cell of society and the smallest unit of economic activity. Of course, individual tax is levied according to family income, not personal income.
In fact, the individual tax in market economy countries is calculated according to the annual household income at the beginning. As early as 1798, Britain began to levy a tax, which was gradually levied according to the annual household income (income was divided into several levels from low to high, and the tax rate of each level was different and increased in turn). The annual income exceeds 60 pounds and 2 pence per pound, and the annual income exceeds 200 pounds and 2 shillings per pound. Britain collected 6 million pounds of tax in 1799 (about 51200,000 pounds in 2007). 19 13, the federal government of the United States established a tax system with families as the tax payer and individuals reporting independently according to their annual income. The Constitution of the United States clearly stipulates that taxes are "used to pay off the national debt and provide funds for the national defense and the welfare of the whole people", and the welfare of the whole people is one of the main destinations of American taxes. Japan, Australia, Canada, France, Denmark and other countries also take the annual household income as the standard. Even though the population is comparable to that of China, the level of economic development is far less than that of our India. According to the Indian Individual Income Tax Law promulgated by 196 1, their individual income tax is calculated based on the annual household income. Now, more and more Indian taxpayers file their taxes online, which is quite convenient.
According to the author's research on individual taxes in dozens of typical countries in the world, we haven't found out which country's individual taxes are levied by monthly salary, while China's individual taxes are levied by monthly salary, which is a freak of market economy. Therefore, the tax system in China must be based on the annual household income.
Take the federal tax return 20 10 as an example. If the annual income of a family of four is less than $50,000 and two children are less than 17, the family is "negative tax paying". The specific calculation method is as follows: firstly, deduct the family standard allowance 1 1400 USD from the total income, and then deduct the personal allowance of 3650 USD, so the tax revenue is 50000-11400-65438. According to the tax rate of the United States in 2009, families should pay taxes in the lowest tax band (0- 10%) and the second tax band (1670 1-67900%), and the tax amount is 1670 1. For two children under the age of 17, the tax deduction for each child is 1000 USD, so the tax payable is 2765- 1000× 2 = 765 USD. In addition, there is a payroll tax deduction of $800 for the husband and wife's combined tax return, and the final tax payable of this family is $765-$800 =-$35, that is to say, this family is not only exempt from federal tax, but also receives a subsidy of $35 from the government.
Through this example, we can see that it is scientific to collect individual tax on a family basis. It fully considers the family burden, such as the number of dependents, children's education, medical care and other factors, and is a very humanized and humanized system.
Moreover, because the individual tax is levied on the basis of the comprehensive annual income of the family, the loopholes in our current individual tax are blocked, and some so-called "gray income" is included in the scope of collection, which reduces the loss of tax sources. At the same time, because the individual tax is levied on a family basis, all personal income (such as gifts, gifts, etc.). ) will be placed under supervision, which is also conducive to fighting corruption and promoting honesty.
Six, it is now possible to levy a tax by family.
Some people say that it is not mature for China to levy individual taxes on a household basis, but I don't think so. Why can't we do what foreign countries can do more than 200 years ago, or even what India can do 50 years ago, when there were no computers or the Internet?
Actually, it's not as complicated as Legend. China now implements annual tax returns for high-income earners. Taxpayers with an annual salary of more than 6,543,800 yuan+2,000 yuan are required to file tax returns before the end of March each year. We want to calculate individual tax based on the annual comprehensive income of families, but we only need to improve and promote the annual tax return of high-income people, which is by no means as complicated as some people fool.
At present, all collection methods can remain unchanged, including the "threshold" and tax rate. We still have to pay taxes when we get paid every month (at this time, it is withholding income tax), and the tax revenue calculated when filing tax can be divided into 12 months to calculate the tax amount.
The first quarter of each year is designated as the tax filing period for filing the tax of the previous year. Tax returns are independent and voluntary. If you think that the taxes you usually pay in advance are inconsistent with your actual income or family burden, individuals will make adjustments through tax returns.
Individual tax is levied by family. We can design it simply, and give certain tax-free allowances to basic living expenses, medical care and other necessary consumption. The tax exemption amount is adjusted annually according to the median income of residents. For example:
The family population is tax-free. Each family member 1.5 million yuan/year. This allowance is a basic allowance and belongs to the basic living expenses. If the family income does not reach per capita1500,000 yuan, the government will make up the difference, which is regarded as a welfare subsidy for low-income families.
Medical expenses are tax-free. Medical expenses that do not belong to medical insurance coverage or cannot be reimbursed by insurance are tax-free.
Self-employment allowance. Freelancers, that is, people who work for themselves without a boss, are given a tax allowance of 50,000 yuan every year, because part of their income is used for labor activities such as workplace rent and travel expenses, rather than consumption expenses, that is to say, part of their income is spread to operating expenses, so they are given a certain tax allowance. The following is an example of how to operate a tax by family.
There are three people in the Zhang family, he, his wife and a child. Only he works alone, with a monthly salary of 4000 yuan and no other income. In other words, the gross income of the Zhang family is 48,000 yuan a year. First of all, to calculate the individual tax income, we must first remove the pension, medical care and unemployment insurance. Suppose it is 5,000 yuan, and the individual tax income is 48,000-5,000 = 43,000 yuan. Since the housing provident fund is in the personal account, the money will be returned to you twice, which belongs to personal income. Therefore, the housing provident fund paid by individuals is not considered as a tax income. At the same time, the expenses paid by the unit to the provident fund account should be counted as personal income. Assuming that Zhang's housing accumulation fund is 6000 yuan, the tax income is 43000+6000 = 49000 yuan.
Let's first look at the tax-free items for the family population. Each person 1.5 million yuan, three people 1.5 million× 3 = 45,000 yuan. At this time, the tax revenue is 49,000-45,000 = 5,000 yuan.
If Zhang San's wife doesn't have medical insurance, she spent 5,000 yuan on medical treatment, and the tax at this time is 5,000-5,000 = 0 yuan. When the tax revenue is less than or equal to zero, it means that there is no need to pay a tax. If the total amount of tax paid in advance when Zhang San receives his salary is 1 1,000 yuan, the tax paid in advance of 1 1,000 yuan will be returned in full at the time of annual tax return.
According to the current tax system, Zhang San, whose annual income is 48,000 yuan, pays about 1000 yuan. If he is taxed by his family, he doesn't need to pay taxes.
Look at another example. Li Si also has a family of three. He works alone, with a monthly salary of 2000 yuan, without paying any taxes. The total annual income of the family is 24,000 yuan. Excluding the pension, medical care and unemployment insurance of 2,400 yuan, there is still 24,000-2,400 = 21.600 yuan. Plus the housing provident fund paid by the unit, there is 2 1 tax revenue. The settling-in allowance 15000×3 = 45000 yuan, and the tax income at this time is 24400-45000 =-20600 yuan. In other words, the government will give the Li Si family a subsidy of 20,600 yuan, because this is a low-income family.
As simple as a family tax, we can implement it right away. Family tax can well realize the function of individual tax to adjust income redistribution and narrow the gap between the rich and the poor, and play the role of "cutting peaks and filling valleys".
The tax standard must be unified throughout the country, which is also the case from the international practice. China's economic development is unbalanced. We cannot lower the standards of economically backward areas and increase their tax burden. That is unfair, and it will also systematically hinder the flow of talents to the central and western regions and affect the economic development of the central and western regions.
Seven, China's wage statistics are misleading.
Wage statistics is the basis of designing individual tax, that is to say, the wage distribution in China must be made clear. Only by figuring out the salary distribution can we know where our tax "starting point" is customized. At present, wage statistics in China cannot provide such data. The National Bureau of Statistics only counts the average wage, not the wage distribution, and there is no median wage. These data are the most important data for formulating fiscal and taxation policies.
According to the data released by the National Bureau of Statistics on May 3rd, 20 1 1, the average annual salary of employees in urban private units in 20 10 was 20,759 yuan, and that of employees in non-private units was 37 147 yuan. Every time the National Bureau of Statistics publishes the average wage, the people angrily say that their wages have been "increased" again. This shows that China's wage statistics are very unscientific and rough, omitting many items of wage statistics, such as the most important median wage, as well as the wages of various occupations, the number of employees in each wage band, working hours, education, age, gender, race and other factors that affect wages.
The average wage cannot reflect the real wage and income distribution gap of individual workers. For example, a country has 100 employees, with the highest income of 10 per person earning 1 10,000, the wages of other 90 ordinary workers are 1 10,000 yuan, and the total national wages are100 ×. The actual salary of 90% workers in this country is only 654.38+00000 yuan, but on average it becomes 654.38+009 million yuan, and the salary has increased by nearly 654.38+00 times.
Median wage is the most important data in wage statistics. The median wage is to line up the national workers according to their wages, and the salary of the person in the middle is the median. The wages of most workers are close to the median, not the average, and the average wage is higher than the median. For example, in 2008, the average salary of employees in the United States 135 185230 was $42,270, with a median of $32,390, which was 3 1% higher than the median.
The "middle class" is actually an income class whose median household income deviates from a certain value. The United States, OECD and other countries set the downward fluctuation of median household income by 40% as the poverty line and upward fluctuation by 60% as the wealth line. The income class between the poverty line and the wealth line is the middle class, accounting for about 60% of the total population.
Let's go back and look at the median wage in that hypothetical country. The salary of1000 employees in this country ranks from low to high, and the salary of the 50th person is the median, which is 10000 yuan. In other words, the salary of 90% people in this country is 10000. It should be noted that for the convenience of calculation, we only assume that the salary of 90 people is 6.5438+0 million yuan, but the actual situation is that employees close to the median are the densest, showing a "spindle" structure.
Now we understand that the median wage can reflect the individual wages of workers more truly than the average wage, and more importantly, it can reflect the income gap. By comparing the median salary, you can know what income class your salary is in. It is really puzzling that such important data are not counted by the National Bureau of Statistics.
In order to make the tax collection object correct, it is necessary to count the wages of all employees in the country, not only the wages of employees in urban units, but also the wages of migrant workers, employees in township enterprises and agricultural laborers. If their wages are not calculated, their interests will be ignored, and the fiscal and taxation policies formulated will not represent them, which is not in line with the "Theory of Three Represents".
Eight, wages can not reach the "threshold" is the common problem of most talents.
During the "two sessions" this year, the "starting point" of wage income tax was filled with articles in various media and became the highlight of the "two sessions". What "the tax threshold of 5,000 yuan is supported by most delegates" and what "nearly 70% of the respondents support the adjustment of the tax threshold to 5,000 yuan". According to Guangzhou Daily's March 1 1 report, a representative member said: "People who earn about 5,000 yuan account for the main part of the working class, and this starting point can benefit more people." Nowadays, many people's discussion on individual tax completely deviates from Scientific Outlook on Development, which is simply a "big bluff". Below, the author uses official data to verify whether such a proposal is reliable.
According to the wage distribution model, workers near the median wage are the densest, and the average wage is generally 3 1% higher than the median wage. In other words, if the monthly salary is 5,000 yuan as the median salary, then the average monthly salary should be 6,550 yuan, and the average annual salary is 78,600 yuan (used in the following calculation), which is about 2.6 times the per capita GDP. The average income of workers in a country will not exceed the reciprocal of the proportion of employed population to the total population, unless the country borrows foreign debt to pay its people. China is the largest creditor country in the world, and its employed population accounts for 6 1% of the total population. Even if government revenue, undistributed profits of enterprises and product inventory are all zero, the per capita wage will never exceed 1.6 times of per capita GDP. Therefore, it is extremely absurd to say that a monthly salary of 5,000 yuan is the main force of the working class, and there is no scientific basis.
China has 800 million employees. If the per capita annual wage is 78,600 yuan, and the total wage is 63 trillion yuan, and the remuneration of Chinese workers accounts for 46% of GDP, that is to say, China's GDP in 20 10 should be 137 trillion yuan, but the actual GDP in 20 10 is 40 trillion yuan, which is 97 trillion yuan higher than the actual GDP according to the motion of NPC deputies!
Some people forget their roots and do not consider the income of agricultural workers. Ok, then let's take the monthly salary of 5000 yuan for non-agricultural workers and see what the GDP should be in this case. In 20 10, there were 322.88 million urban employees and 242.23 million migrant workers, that is, there were 5.65110000 non-agricultural employees nationwide, with a total salary of 44 trillion yuan. Assuming that the income of agricultural workers is zero, the GDP should be 96 trillion, exceeding the actual GDP by 52 trillion!
Some people don't even consider migrant workers who work in cities, but only those who have urban hukou. Ok, let's calculate it again. According to the above analysis, the total wages of 322.88 million urban employees in 20 10 were about 25 trillion yuan, while according to the statistical bulletin of 20 10, the urban population in China was 620 million in 20 10, and the per capita disposable income of urban residents was19100.
Through the analysis of the above four groups of data, the conclusion is: if the monthly salary of 5,000 yuan is the mainstream of the working class, then the GDP calculated by this method will exceed the real GDP by several trillion yuan! Therefore, the statement that "people with an income of about 5,000 yuan account for the main part of the working class" is untenable anyway.
The media often publish survey results. For example, the Ministry of Education said that "67% of people are in favor of reshaping 44 Chinese characters", and the National Development and Reform Commission said that "70% of people are in favor of the step-by-step electricity price", and this time "nearly 70% of the respondents support the adjustment of the tax threshold to 5,000 yuan". Many survey results are "70% in favor", which makes people wonder: How did this result come out?
It is not difficult to see that if the survey is conducted among people with a monthly salary of more than 5,000 yuan, it may also be concluded that "1000% of the respondents support the adjustment of the tax threshold to 5,000 yuan". If we go to the farmland and investigate in the sheds of migrant workers, I'm afraid many people don't know what the "starting point" is. So whether the survey results are correct or not depends on where the samples were taken. For example, if you take a sample from the morgue, you will get a mortality rate of 100%.
Because people who pay attention to the "threshold" are almost all people who pay wage income tax, passive investigation on the internet is just like going to the morgue to investigate the mortality rate, which can't reflect the real situation at all. At present, only 5% of employees in China pay wage income tax. How to draw the conclusion that "nearly 70% of the respondents support adjusting the tax threshold to 5,000 yuan"? Even if people who pay wage income tax are in favor of raising the "threshold", they can only say that they are supported by 5%.
So many people are confused by illusion. Almost all people who pay wage income tax are investigating the "threshold". They feel that the voice of raising the "threshold" is very loud, but that is only the will of 5% of workers and can never represent the people. The broadest masses of the people are those whose wages cannot reach the threshold. They account for 95% of the working population, which is the majority.