Raise The Awareness Of Tax Payment, Indicating The Invoice Tax Amount.

It is of great significance to mark tax information on sales invoices, which is not only conducive to raising the awareness of tax payment for consumers, but also helps enhance the general public's sense of participation in national financial affairs.

Recently, in a lot of papers discussing the problems or causes of tax reform in China, we often see a view that Chinese people generally lack the awareness of paying taxes.

This is almost a fact that can be readily described without argument.

However, in the thousands of years of Chinese history, the concept of "state grain tax has to be paid" remains in the hearts of most people.

The people have the duty to pay taxes, the tax payment is honorable, the tax evasion is shameful, and so on, is also almost known.

In fact, before the abolition of the agricultural tax in the vast rural areas, every peasant household has to pay agricultural taxes.

Therefore, the key issue is not whether the Chinese have a tax awareness, but what kind of tax awareness they have and how to further raise their awareness of tax payment.

Since our tax revenue is mainly paid by enterprises, the tax paid directly by individuals is very small. Therefore, the taxpayers contacting the tax authorities are mainly financial or tax personnel and some individual business operators.

Even if the personal income tax paid by individuals with wages and salaries is mainly paid by the payment unit, the sense of tax burden is not obvious.

This is probably the main reason why most Chinese people are generally short of tax consciousness.

How to improve the tax consciousness of the general public needs to find effective ways.

There is a view that to raise the tax awareness of ordinary people, we should expand the scope of personal income tax and allow more people to pay personal income tax. Therefore, the "starting point" of individual tax should be reduced.

It should be said that this view is logical, but it will generally increase the tax burden of the working class, especially the tax burden of some low-income groups. It is not a good way. In fact, it has not been accepted by legislators.

A better way to raise tax awareness is to ask the distribution unit to issue invoices indicating tax information when selling goods or providing services to consumers, that is, to mark the price and tax separately on the invoice, and even ask the markup labels of the shopping malls or service providers to indicate the tax information at the same time.

This method enables consumers to know the taxes contained in the payment, and can see different taxes on different goods or services, so that consumers can understand the actual purpose of the national tax policy.

Moreover, consumers can calculate the total tax burden level if they incorporate the tax included in the consumption list for a certain period of time, so as to facilitate comparison and analysis.

At present, in our country

And service provision mainly involves VAT, and the VAT system has been able to separate the price and tax when designing.

In fact, the price and tax have been listed separately on the special invoices for value-added tax. What we need to do now is to increase the tax information on the general invoice for consumers.

Therefore, there is no technical difficulty in separating the price from the tax in the retail sector, and the cost is very low.

In addition, import duties, purchases of real estate tax and vehicle purchase tax are calculated separately, and can be clearly stated on the same sales invoice.

Of course, there are others.

The tax (such as consumption tax, business tax, resource tax, etc.) can not be fully identified in the sales invoice.

It can be further processed when conditions are available.

It is an international practice to separate price and tax information on sales invoices.

In Europe, the United States, Japan, Australia and other developed countries, the sales tax certificate issued by the developed countries clearly shows the corresponding tax information.

Marking tax information on sales invoices seems to be a trivial matter but of great significance.

This is not only conducive to raising the awareness of tax payment for the vast number of consumers, but also conducive to enhancing the sense of participation of the general public in the state's financial affairs, promoting the pparency of the government's budget information and improving the ability and level of the government in power for the people.