【新唐人2015年01月10日訊】隨著中國企業在海外投資的大量增加，中共稅收官員最近盯上了在海外註冊的公司以及在海外工作的人員，要求他們報告自己在境外究竟賺了多少錢，並繳納相應的稅款。其實，向海外企業及工作人員徵稅不是新稅法，而是上個世紀90年代就生效了的。為甚麼中共在現在才開始執行這項法律呢？我們一起來看看下面的報導。
《紐約時報》1月8號報導說，廣州市政府將在1月28號，召集總部在廣州市的150家最大企業的高管開會，討論他們海外的僱員要繳納中國稅的問題。北京市當局和其他大城市也在做類似動作。
《紐時》表示，這是中共各級稅務機關在悄悄開始執行的，一項鮮為人知的監管規則：公民和企業不僅要為在中國取得的收入納稅，也必須為在其他國家和地區取得的收入納稅。
《紐時》還說，中共國家稅務總局也有相應舉措，從2月1號將生效一項新規定，禁止一系列被視為避稅的國際投資方式。
美國南卡羅萊納大學艾肯商學院終身教授謝田：「能夠在海外投資的或者在海外有收入的中國公民，實際上（主要）都是這些大企業、國營大企業、壟斷企業，或者中共高幹他們的這些人。而這些人無一例外都是反腐或者被調查的對像。」
美國南卡羅萊納大學艾肯商學院終身教授謝田認為，中共執行這項措施，可能跟中共總書記習近平的反腐力度有關，因為他想通過反腐換取民意支持。
謝田表示，稅務部門的這項措施，可能是想給那些想到海外隱藏巨額財富的中國富豪造成一定的難度，但實際效果如何，還有待觀察。
實際上，中國的資產外流，一直是越演越烈。
去年1月，美國獨立新聞群組織「國際調查記者聯盟」披露，中共高層精英及其近親，從2000年以來，通過在加勒比海避稅天堂擁有秘密離岸公司，從中國移出的資金高達4萬億美元。
中紀委員在一份被洩漏的報告中預計，僅2012年就有1萬億美金流向海外。
去年下半年，中共啟動了海外反腐的「獵狐2014」專項行動，把反腐延伸到了海外。
謝田表示，如今中共徵收海外企業和人員的稅，就是中共海外反腐的一個環節。
目前，對於應該在國內還是全球範圍內徵稅，各國做法並不一樣。歐洲、日本、澳大利亞和加拿大等國家，只在本國境內向公民課稅，對外派人員和海外子公司，豁免國內所得稅；而美國則是針對全球收入收稅。
實際上，中共就是在上個世紀90年代吸取了美國的稅法經驗，並在1993年發佈了這項法律。
《紐約時報》認為，雖然中共借鑒了美國的做法，但它的稅收政策更嚴厲。
在中國，最高收入稅率是45%，而美國則是35%，並且啟動最高稅率的門檻是月收入12,900美元。去年美國還允許僑民免除99,200美元的外國收入，超過這個數額才需繳稅，但在中國，公民在境外的收入，每月只能得到210美元的額外減免額。
美國中文雜誌《中國事務》總編輯 伍 凡： 說明中國的稅收已經根本不夠用，要靠投資到外國企業的稅收。那麼，這樣會造成企業家要兩邊收稅。」
美國中文雜誌《中國事務》總編輯伍凡認為，這種雙重稅收制度可能會導致中國企業家想辦法規避這項措施，甚至加入外國國籍。同時，伍凡指出，西方國家稅收的大部分是回饋給老百姓的，用在教育、養老金、社會保險等方面﹔而中國的稅收則完全成了中共的，除了各級官員的揮霍外，都用到基本建設投資、維穩、軍隊上去了，直接回饋給老百姓的錢相當少。
謝田也表示，所有涉及到金融、投資、財產等稅率稅法的時候，法律必須非常嚴格公正才能夠真正實施。但在中國存在超越法律的特權階層，這也是導致這項法律至今不能執行的一個原因。
美國《福布斯雜誌》2009年曾發佈一份世界各國稅負痛苦指數排名，中國在這份榜單中高居第二位，而美國則要低得多。
採訪/易如 編輯/宋風 後製/蕭宇
NYT: China Wants Taxes Paid by Citizens Living Afar
“As Chinese individuals and companies head overseas in greater numbers, the country’s tax authorities are starting to follow. China’s tax officials are now demanding that citizens start reporting exactly how much money they earn overseas and pay the tax," reported The New York Times (NYT). In fact, tax collection from overseas companies and workers isn’t a new law for China; It existed since the early 90’s. So why is the Chinese Communist Party (CCP) only starting to implement the law now? —Let’s see the report.
“The government of Guangzhou, has summoned executives from 150 of the largest corporations based there to a meeting on Jan. 28 to discuss the obligation of their overseas employees to pay Chinese taxes," reported NYT on Jan. 8. Municipal governments in Beijing and other big cities have taken similar actions.
“National and municipal tax agencies in China are quietly beginning to enforce a little-known and widely ignored regulation: Citizens and companies must pay domestic taxes on their entire worldwide incomes," continued NYT.
The new rules will ban a range of international investments considered as tax shelters and will be reinforced from Feb. 1.
Prof. Xie Tian, Aiken Business School, Univ. of S. Carolina: “Most Chinese citizens who can invest overseas all belong to big companies, large state-owned corporations, or monopoly enterprises, or are CCP senior cadres." “These people are all targets of anti-corruption and are investigated without exception."
Xie Tian believes that the CCP implementing a campaign of this measure may be linked to Xi Jinping’s anti-corruption campaign and his efforts to gain public support.
He says the tax department may also want to make trouble for those rich Chinese who are hiding huge wealth overseas. But it may take time to see any effect.
In fact, China’s outflow of capital has been intensifying.
Last January, the International Consortium of Investigative Journalists (ICIJ) revealed that senior communist elites and their relatives had transferred up to four-trillion USD through offshore companies based in tax haven countries in the Caribbean, since 2000.
A Central Commission for Discipline Inspection member also estimated in a leaked report that in 2012 alone, the equivalent of a trillion USD was transferred overseas.
Late last year, the CCP launched the “Fox Hunting 2014″ campaign to extend their anti-corruption overseas.
Xie Tian says, overseas tax collection from enterprises and individuals is part of the CCP’s anti-corruption campaign.
Currently, different countries have different ideas on collecting their taxes domestically and worldwide. Europe, Japan, Australia and Canada only collect tax from citizens in their territory, and expatriates and overseas subsidiaries are exempt from paying domestic tax. The United States collects tax globally.
In fact, the CCP had released the law to collect tax globally in 1993, following the U.S.’ example.
“While China is taking a page from the United States’ playbook, Beijing’s tax policies in some ways are even tougher," says NYT.
“The top income tax bracket in China is 45 percent, compared with 39.6 percent in the United States. That top bracket for the Chinese kicks in at $12,900 a month. The United States also allows expatriates to exempt a slowly rising sum of foreign earned income, which amounted to $99,200 last year. It then taxes the rest. In China, overseas citizens are eligible only for an extra deduction of $210 for each month they are overseas," reported NYT.
Wu Fan, Editor, China Affairs: “It shows that China’s tax revenue is not enough and it has to rely on tax from overseas companies; the entrepreneurs will be taxed on both sides."
Wu Fan says the double taxation system may lead Chinese entrepreneurs to evade it or to even change nationality. He says, most Western countries use tax on education, pensions, social insurance, etc. But in China, it belongs to the CCP, is squandered by all levels of officials, is used on capital construction investment, stability maintenance or the army, and only a very small amount goes back to the people.
Xie Tian says the law implementation must be very strictly impartial when it involves tax ratio and tax laws in financial, investment, property etc.
In 2009, U.S. Forbes released a negative “pain index" on tax by country—China ranked second; the U.S. was much lower.
Interview/YiRu Edit/SongFeng Post-production/XiaoYu
