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对居民征税的体制有许多不足之处。例如,税率明显定得过高,因为既没注意到通货膨胀,也没有注意到支出水平向世界水平接近的必然性。改革比我们早的东欧国家,月平均工资已达到300—400美元。期望我们也拿这样多的工资是完全合理的。当对中等收入甚至低收入课高税率的时候,在实践中逃税将盛行。这些转成外汇并汇到国外的少量和分散的资金将不可能找到任何国际侦查的代办处的。
There are many shortcomings in the system of taxing residents. For example, the tax rate apparently set too high because neither paid attention to inflation nor did it notice the inevitability that expenditure levels will approach the world level. The average monthly wage has reached 300-400 U.S. dollars in reforming Eastern European countries earlier than ours. It is perfectly reasonable to expect that we also get such a large sum of wages. Tax evasion will prevail in practice when it comes to high rates of middle-income or even low-income classes. It is unlikely that any small and scattered funds that have been converted into foreign exchange and remitted abroad will not find any agency for international investigation.