【新唐人2014年04月10日訊】自從1994年中國大陸實行分稅制度改革以來， 每年的財政收入增漲速度，幾乎都是GDP增長速度的兩倍，可是，那麼這麼多的錢都到哪兒去了？我們來看看。

根據中共財政部公布的數字，去年，全中國公共財政收入超過12萬9000億元，比上年增加1萬1,889億元。

不過，分析人士引述「中共中央黨校國際戰略研究所」副所長周天勇的看法指出，12萬9000億僅僅是預算內收入，需要在12萬9000億基礎上，加上土地財政收入和社會保險收入，因此去年(2013年)全中國公共財政收入應該是19萬7000億，平均每個中國人負擔1萬 4400元。如果加上很多沒有算進去的收費項目，周天勇估算，去年中國公共財政收入大概是21萬 7000億左右，佔GDP的比重達到38%，按全中國13億6000萬人口計算，去年每個人，包括嬰幼兒在內，平均為政府負擔1萬6000元。

上海「復旦大學經濟思想與經濟史研究所」所長韋森，在《南方都市報》撰文分析，中國 1994年分稅制改革後，政府的財政收入翻了40多倍，而老百姓的收入只翻了七倍多。

中國金融智庫研究院鞏勝利：「中國政府的運行成本目前在全球是最高的，中國政府是7層構架，黨政雙層在運行，共產黨、還有13個其他的黨，還有甚麼文聯、作協這些，都是國家財政負擔，它的成本高，自然稅收也好，收費也好，罰款也好，都是居高不下。」

中共奪權以前的中國和世界其他國家，一般實行小政府，講究藏賦予民。例如美國政府只有4級構架，除政府部門由財政開支，各黨派和團體是不佔財政開支的。

英國一位經濟學家對25個發達國家的研究表明，稅負高的國家競爭力更低。韋森教授指出，從稅法學原理上來說，政府對企業和個人增收任何稅收，都是政府公權力對個人私有產權的侵犯，國家機器運轉離不開稅收，但是應該盡量減少。

不過在中國，各級政府和財稅部門的官員，多年來一直認為政府的財政收入越多越好。大多數地方政府在申報政績時，除了報本地區的GDP增加量外，就是將稅收和財政收入增加多少作為政績來報。2000年以來，中共政府的財政收入，每年差不多都完成當年預算目標的170%以上，有好幾年還超過預算目標的200%甚至超過300%。

鞏勝利：「共產黨掌握了這個國家最大的財富，它不敢公開，一公開後，一公布以後，這個黨的存在性，老百姓知道了以後，就發生了動搖，它黨費80多年的纍積，一個中型國家的財富也沒這麼大。」

大陸專欄作家劉植榮，曾經做過世界各國的稅負比較，他的分析指出，中國2010 年的稅負率為43.9%，納稅人需要為稅負工作161 天，美國的稅負率為27%，納稅人為稅負工作99 天。

劉植榮認為，由於中國的個人收入所得稅只佔總稅收的6.6%，中國人的稅負主要是由間接稅構成，包括增值稅、消費稅、關稅、營業稅、土地稅、資源稅等稅種。所以，中國要減輕稅負，不應朝個稅開刀，而要在間接稅上做文章。

美國南卡羅來納大學艾肯商學院教授謝田：「正常國家首先是人們賺錢，交一定稅來養活政府，這才有一個稅高稅低的問題，中共政府它首先把所有的錢都拿去了，把所有的生產資料、土地、資源、礦山、設備，全都是中共擁有的，它實際上給老百姓一點點勉強餬口的錢，再讓老百姓繳稅，實際上是第二次、第三次徵稅。」

另外，1993年的《中國教育改革發展綱要》提出，財政性教育經費在2000年以前，要佔到GDP的4%，可是這個比例卻在 1995年滑到谷底，只有2.41%。20年來，4%的目標始終沒有達標。

大陸《中新網》曾經報導，中國的教育支出佔GDP比例，只有國際平均水平的一半﹔醫療衛生支出只有佔GDP大約4%，在世界衛生組織的全球排名中倒數第四。

採訪編輯/劉惠 後製/李勇

Where Has The Chinese People’s Money Gone?

Since the tax reform of 1994, the Communist regime’s annual

revenue growth has been nearly twice as much as GDP growth.

But, where has all the money gone? Let’s take a look.

According the Ministry of Finance, the public revenue of China

was more than 12.9 trillion yuan, an increase of at least

1.18 trillion yuan from last year.

However, according to Zhou Tianyong, deputy director of

Institute for International Strategies, Party School of the Central

Committee, the 12.9 trillion yuan was only the budgetary revenue.

On top of that, there was also revenue from land and social

securities.

Therefore, the total public revenue for 2013 should have been

19.7 trillion yuan, equivalent to 14,400 yuan per Chinese.

With the additional charges unaccounted for, Zhou Tianyong

estimated it would have been about 21.7 trillion yuan,

accounting for 38% of GDP.

On average, including infants and young children of the entire

Chinese population of 1.3 billion, everyone had 16,000 yuan of

tax burden for the government.

Director of School of Economics, Fudan University, Wei Sen

stated in Nandu.com that since the tax reform in 1994,

government revenue has increased by more than 40 times,

but the average income of people only increased by seven times.

Gong Shengli, Chinese financial think tank researcher:

“The Communist regime is the most expensive government.

It runs both the parties and the politics in seven hierarchy ladders,

including the Chinese Communist Party (CCP), 13 other parties,

and organizations such as the China Federation of Literary and

Art Circles, the China Writers Association and so forth.

They are all the state’s financial burden. The high cost to maintain

these ladders has naturally kept the taxes, charges, and fees high."

An ordinary country, including China prior to the CCP seizure

of power, would run a government that’s small in size and

keeps the wealth to the people.

Take the United States as an example, the government runs in

four ladders.

The expenditure of the government does not include those of the

parties and organizations.

According to a UK economic analysis of 25 developed countries,

it was found that a country with high tax burden is less

competitive;

Professor Wei Sen pointed out that the principles of tax law have

shown that any increases in taxes are an invasion of individual property

rights by the government.

Taxes are inevitable for the state to operate,

but should be reduced as much as possible.

However, the Communist regime and tax officials have preferred

high governmental revenue.

The majority of local governments have considered an increase

of GDP, taxes and revenue as achievements in the annual reports.

Since the year 2000, governmental revenue has been set at a minimum

170% of the budget target.

For several years, the revenue was more than 200% and even

300% of the budget target.

Gong Shengli: “The CCP would not dare to publicize that it has

controlled the greatest wealth in this country.

The revealing of this fact would shake its rule.

The accumulated wealth is more than any medium-sized

country’s entire wealth."

Columnist Liu Zhirong has once compared the tax burdens

around the world.

He found that the year 2010 tax burden was 43.9% for the

Chinese, equivalent to 161 days of work for Chinese taxpayers,

whereas it was 27% for the American, equivalent to 99 days of

work for American tax payers.

Liu Zhirong explained that Chinese individual income tax

accounted for only 6.6% of the revenue.

The tax burden mainly consisted of indirect taxes such as

value-added tax, consumption tax, tariffs, business tax, increment

tax on land value, resources tax and so forth.

Therefore, to reduce the tax burden, it should be done on the

indirect taxes, not individual income tax.

Frank Xie, Professor of School of Business, University of South

Carolina Aiken: “In an ordinary country, people have to earn

money before taxes, which can be either low or high.

But the Communist regime has taken all the money, including

the materials, the land, the resources, and the equipment.

The CCP owns everything and gives only enough for the people

to survive and then taxes the people, which has become the second

or the third tax on the people."

Also, the 1993 Education Reform has proposed an education

budget at 4% of the GDP prior to year 2000.

However, in year 1995, the education budget was only 2.41% of

GDP.

For more than 20 years, the 4% goal has never been reached.

The state media China News once reported that China’s

education expenditure to GDP ratio was only half of the average

ratio in the world;

health spending accounted for only about 4% of GDP,

ranked the last fourth according to the global ranking by

the World Health Organization.

Interview/luihui Post-Production/liyong