《税收系统设计》课件

,单击此处编辑母版标题样式,单击此处编辑母版文本样式,第二级,第三级,第四级,第五级,*,*,2007 Thomson South-Western,“,In this world nothing is certain but death and taxes.,”,.Benjamin Franklin,在此世界上确定无疑的事务就是死亡和税收,-,本杰明,.,富兰克林,0,20,40,60,80,100,富兰克林时代的税收只占美国人均收入的,5%,。,1789,“,In this world nothing is certain but death and taxes.,”,.Benjamin Franklin,在此世界上确定无疑的事务就是死亡和税收,-,本杰明,.,富兰克林,0,20,40,60,80,100,1789,Today,如今税收已占美国人均收入的三分之一,Figure 1 Government Revenue as a Percentage of GDP,图,1,：政府收入占,GDP,的百分比,State and local,Federal,0,Revenue as,Percent of,GDP,Total government,1902,1922,1927,1913,1932,1940,1970,1980,1990,2000,1950,1960,35,30,25,20,15,10,5,Table 1:Central Government Tax Revenue as a Percentage of GDP,表,1,：中央政府税收收入占,GDP,的百分比,Source,:,World Development Report 1998/99,The Federal Government,联邦政府,The U.S.federal government collects about two-thirds of the taxes in our economy.,美国联邦政府在经济中收取大约三分之二的税收,The largest source of revenue for the federal government is the individual income tax.,联邦政府的最大收入来源是个人所得税,Individual Income Taxes,The marginal tax rate is the tax rate applied to each additional dollar of income.,边际税率是收入每增加一美圆时所适用的税率。,Higher-income families pay a larger percentage of their income in taxes.,高收入家庭支付的税率比重更高。,The Federal Government,联邦政府,The Federal Government and Taxes,联邦政府与税收,Payroll Taxes:tax on the wages that a firm pays its workers.,工资税：对企业支付给工人的工资所征收的税,Social Insurance Taxes:taxes on wages that is earmarked to pay for Social Security and Medicare.,社会保险税：对指定用于社会保障与医疗保健的工资所征收的税,Excise Taxes:taxes on specific goods like gasoline,cigarettes,and alcoholic beverages.,特许权税：比如汽油、香烟和酒精饮料所征收的税。,Source,:,Economic Report of the President,2005,Table B-81.,Table 2 Receipts of the Federal Government:2004,表,2,：,2004,年联邦政府的收入,Receipts of the Federal Government 2004,2004,年联邦政府的收入,Individual Income Tax,43%,个人所得税,Social Insurance,Tax,39%,社会保险税,Corporate Tax,10%,公司税,Other,8%,其他,The Federal Government,联邦政府,Federal Government Spending,联邦政府的支出,Government spending includes transfer payments and the purchase of public goods and services.,联邦政府的支出包括转移支付和对公共产品与公共服务的购买,Transfer payments are government payments not made in exchange for a good or a service.,转移支付是政府在商品或服务交易以外的支出,Transfer payments are the largest of the government,s expenditures.,转移支付是政府的最大支出,The Federal Government,联邦政府,Federal Government Spending,联邦政府的支出,Expense Category,（支出类别）,:,Social Security,社会保障,National Defense,国防,Income Security,收入保障,Net Interest,净利息,Medicare,医疗保健,Health,卫生,Other,其他,The Federal Government,联邦政府,Budget Surplus,预算盈余,A,budget surplus,is an excess of government receipts over government spending.,预算盈余是指政府收入超过政府支出,Budget Deficit,预算赤字,A,budget deficit,is an excess of government spending over government receipts.,预算赤字是指政府支出超过政府收入,Table 3 Federal Income Tax Rates:2004,表,3,：,2004,年联邦所得税税率,Table 4 Spending of the Federal Government:2004,表,4,：,2004,年联邦政府的支出,Source,:,Economic Report of the President,2005,Table B-81.,Federal Government Spending:2004,2004,年联邦政府的支出,Social Security,22%,Defense,20%,Income Security,15%,Medicare,12%,Health,10%,Net Interest,7%,Other,15%,The Federal Government,联邦政府,Financial Conditions of the Federal Budget,联邦预算的财政条件,A budget deficit occurs when there is an excess of government spending over government receipts.,当政府支出超过政府收入时，预算赤字就出现了。,Government finances the deficit by borrowing from the public.,政府通过向社会公众借贷来弥补赤字。,A budget surplus occurs when government receipts are greater than government spending.,当政府的收入超过政府支出时，预算盈余就出现了,A budget surplus may be used to reduce the government,s outstanding debts.,预算盈余可以用来减少政府的未偿付债务,The Demographic and Fiscal Challenge,人口与财政的挑战,The Demographic and Fiscal Challenge,人口与财政的挑战,State and Local Government,州政府与地方政府,State and local governments collect about 40 percent of taxes paid.,州政府与地方政府收取大约,40%,的税收。,State and Local Government,州政府与地方政府,Receipts,Sales Taxes,销售税,Property Taxes,财产税,Individual Income Taxes,个人所得税,Corporate Income Taxes,公司所得税,Federal government,联邦政府,Other,其他,Taxes,$,Source,:,Economic Report of the President,2005,Table B-86.,Table 5 Receipts of State and Local Governments:2002,表,5,：,2002,年州政府与地方政府的收入,State and Local Government,州政府与地方政府,Spending,支出,Education,教育,Public Welfare,公共福利,Highways,高速公路,Other,其他,Source,:,Economic Report of the President,2005,Table B-86.,Table 6 Spending of State and Local Governments:2002,表,6,：,2002,年州政府与地方政府的支出,TAXES AND EFFICIENCY,税收与效率,Policymakers have two objectives in designing a tax system.,政策制定者们在设计税收制度时有两个目标：,Efficiency,效率,Equity,平等,TAXES AND EFFICIENCY,税收与效率,One tax system is more,efficient,than another if it raises the same amount of revenue at a smaller cost to taxpayers.,一种税收制度比另外一种更有效率，如果它能以纳税人更小的成本筹集到相同的税收收入。,An,efficient,tax system is one that imposes small deadweight losses and small administrative burdens.,一种有效率的税收制度是强加较小的无谓损失和行政负担的税收制度。,TAXES AND EFFICIENCY,税收与效率,The Cost of Taxes to Taxpayers,对于纳税人来说的税收成本,The tax payment itself,税收支付本身,Deadweight losses,无谓损失,Administrative burdens,行政负担,Deadweight Losses,无谓损失,Because taxes distort incentives,they entail deadweight losses.,因为税收扭曲了激励，他们招致了无谓损失。,