主题：【原创】中央与地方的博弈之建国后的三次税制改革 -- 抱朴仙人
Canadian Taxes - and a Tax Poem
I got this in an email. I thought it was kind of scary.. It illustrates all of Canada's taxes.
Subject: Tax Poem
The Tax Poem
At first I thought this was funny...then I realized the awful truth of it. Be sure to read all the way to the end!
Tax his land,
Tax his bed,
Tax the table
At which he's fed.
Tax his tractor,
Tax his mule,
Teach him taxes
Are the rule.
Tax his work,
Tax his pay,
He works for peanuts
Anyway!
Tax his cow,
Tax his goat,
Tax his pants,
Tax his coat.
Tax his ties,
Tax his shirt,
Tax his work,
Tax his dirt.
Tax his tobacco,
Tax his drink,
Tax him if he
Tries to think.
Tax his cigars,
Tax his beers,
If he cries
Tax his tears.
Tax his car,
Tax his gas,
Find other ways
To tax his ass.
Tax all he has
Then let him know
That you won't be done
Till he has no dough.
When he screams and hollers;
Then tax him some more,
Tax him till
He's good and sore.
Then tax his coffin,
Tax his grave,
Tax the sod in
Which he's laid.
Put these words
Upon his tomb,
'Taxes drove me
to my doom...'
When he's gone,
Do not relax,
Its time to apply
The inheritance tax.
Accounts Receivable Tax
Airline surcharge tax
Airline Fuel Tax
Airport Maintenance Tax
Building Permit Tax
Cigarette Tax
Corporate Income Tax
Death Tax
Dog License Tax
Drivng Permit Tax
Excise Taxes
Federal Income Tax
Federal Unemployment (UI)
Fishing License Tax
Food License Tax
Gasoline Tax ( too much per litre)
Gross Receipts Tax
Health Tax
Hunting License Tax
Hydro Tax
Inheritance Tax
Interest Tax
Liquor Tax
Luxury Taxes
Marriage License Tax
Medicare Tax
Mortgage Tax
Personal Income Tax
Property
Poverty Tax
Prescription Drug Tax
Property Tax
Provincial Income Tax
Real Estate Tax
Recreational Vehicle Tax
Retail Sales Tax
Service Charge Tax
School Tax
Telephone Federal Tax
Telephone Federal, Provincial and Local Surcharge Taxes
Telephone Minimum Usage Surcharge Tax
Vehicle License Registration Tax
Vehicle Sales Tax
Water Tax
Watercraft Registration Tax
Well Permit Tax
Workers Compensation Tax
STILL THINK THIS IS FUNNY?
Not one of these taxes existed 100 years ago, and our nation was one of the most prosperous in the world.
We had absolutely no national debt, had a large middleclass, and Mom stayed home to raise the kids.
What in the hell happened? Can you spell 'politicians?'
And I still have to 'press 1' for English!?!?!?!?
I hope this goes around CANADA at least 100 times!!!!! YOU can help it get there!!!!
GO AHEAD - - - don't be a CANADIAN !!!!!!!!!! SEND IT AROUND EVERYWHERE for a change
咱们那么多套班子，可能真的是立足于“早打大打”，准备对付原子弹呢。
照这么说，人家说tg人海战术确实冤枉咱们啦，咱们应该是“官海战术”
仙人可否谈谈2004-2005出口退税问题
也就是地方也要承担出口退税的25%
这是在２００３年１１月提出来的
可问题关键是：这一下政策是哪个人想出来的？根本不懂增值税原理，搞到后来出口退税都无法进行了！这种政策还会在中央通过，太他妈搞笑了！
穷疯了的时候连信誉都保不住，哪里还管什么理论。哈哈。
我记得那时候外贸企业退税增长速度超过中央财政收入增长速度一倍，中央没法负担退税，拖欠退税2000多亿，一直被闹到全国人大去啦。
确认分摊基数的时候，各地也做了不少弊，大家捣浆糊嘛。
话说这个分担政策导致各个地方政府不得不限制甚至驱逐纯外贸企业，后来不得不在2005年又恢复到中央负担90%的比例。
新浪主站www.sina.com.cn
爱问http://ishare.iask.sina.com.cn/
如果是利用美国地方政府现有的政策，那用不着找什么议员。稍微大一点的城市和镇子里都有各自负责招商引资的机构或者个人，或挂靠在城市市政下面，或是本地商会负责，这些人一般也就是销售人员，具体负责拉投资项目进来的具体办事人员。城市能提供的优惠一般包括地产税方面的减免，有富裕的地方还能提供一些基础设施的资助或者低息贷款。而州里面一般也有自己的招商引资机构，他们通常才根据现有政策提供优惠的权力，有关税收方面的优惠一般也是大头，包括销售税和所得税方面的减退。这些各级招商引资机构的工作人员，实际上也就是靠着政府拨款或者直接从税收优惠里面抽成来支付开销，没有政府工作人员待遇也是政府在养着。所以老美未必是小政府，只是政府职能被分散给非政府机构。同时美国人口少，一个小城可能不过几万人，能需要几个行政管理人员啊。我想有管理经验的河友都知道，管理人口增长到一定级数的时候管理难度是几何级数的增加。
至于找议员要政策，那就是希望得到现有优惠以外的政策。其实这也不容易，不是哪个议员都有这个能耐的。议会里面有决定权的议员就那么几个，大部分议员可以提议，但是除非时机合适，很难通过得到实际结果就是了。除非是ibm这种大家伙，那才有资格被州里求着投资，并想尽一切办法提供优惠政策。而议会内部争夺决定权的这种政治上的东西美中皆同，河友里面比我经验丰富的多的是了，都是一回事。
税务局自己养着查账的人，不过人力限制，随机抽查和根据线索审计相结合罢了。
很多事情，政治人物知道有副作用和后遗症，结果还是做了。有很多根本问题，是没法解决的，只能控制和拖延。
比如说马克思说资本主义的固有矛盾没法解决BLABLA，可是修修补补，一百多年挺过来了。
类似于编年体的税收法规政策以及出台背景，Orz
记得潮州有个拉链厂很出名，算算一年出口额够全球使用。
不过没钓到那本书
是地方财政五十年丛书里面挑一本吧