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8618亿元的“豪华”个税仅占国家总税收的6%,占比并不大,这也是许多忧国忧民的有识之士时常呼吁降低个税、还利于民的原因。个税改革又一次被提上议事日程。近日,财政部部长肖捷表示,研究推进综合与分类相结合的个人所得税改革,是今年的工作重点之一。随后,有专家对媒体透露,2017年上半年个税改革方案有望出炉。人们对此喜忧参半。喜的是,期盼和呼吁了多年,终于要动真格了,略有“守得云开见月明”之感。忧的是,专家已经透露,提高免征额不再是改革重点,新的改革重点是在征收模式上,要把11类合并为综合所得,再保留一部分分类所得,成为综合和分类相结合的个税制度。专家的表述很专业,却让普通民众看不太懂——老白姓并不关心纷繁复杂的分类计算和专项抵扣办法。他们最关心的是改革之后我的个税真能减少吗,我的生活质量是提高了还是下降了。针对这一疑问,目前专家并没有给出答案,相关部门更没有打包票。所以,对于今年可能实施的个税改革,我只好审慎观望,不排除其象征意义大于实质意义。个税免征额是个税改革的关键,抛开这个关键谈改革,好比抛弃树木的主干而奔向枝叶,容易跑偏。历史地看,个税免征额从1980年的800元,在2005年、2007年与2011年先后调整为1600元、2000元、3500元,数值是提高了,但以当年社会平均收入与个税免征额的比值计算,个税免征额并没有提高,纳税人的税负也没有下降多少。在当前经济形势下,要想拉动消费,个税改革就有必要提高免征额。我们来算账吧。1980年全国职工的年均工资是762元,月平均工资是64元,当时的个税免征额是月平均工资的12.5倍,有资格被征个税的,是极少数的高收入者。今天呢?国家统计局数据显示,2015年全国职工平均月薪为5169元,个税基本人人有份。《人民日报》就曾发表坦率批评:个税征收不能“见鹅就拔毛”。奇怪的是,仍有很多“砖家”嫌交个税的人太少,他们是真糊涂还是装糊涂?以上算的是微观的个人账本,现在再来算宏观的国家账本。考察2000年到2015年的国家个税收入,16年间,个税占财政收入的比重长期在6%上下浮动,中国经济一年年稳步增长,国家的个税收入也一年年增长,2000年是660亿元,2015年已达到8618亿元,增长了12倍。而根据统计局的数据,2000年的年平均工资是9333元,到2015年仅增长了5.65倍。可见,这16年间国家个税收入的增长相当于居民收入增长的两倍,纳税人负担有增无减。8618亿元的“豪华”个税仅占国家总税收的6%,占比并不大,这也是许多忧国忧民的有识之士时常呼吁降低个税、还利于民的原因。免征额是个税改革之树的主干,税率是枝,抵扣办法是叶,主次关系不能乱。现在税率档次比较多,最高的竟然达到了45%,工资收入特别高的人,比如具有创新能力的人,容易挫伤创新和奋斗的积极性。税收的根本目的是通过收入再分配实现社会公平,而非简单地“劫富济贫”,应该鼓励正当合法的创新与个人奋斗。如果因为税负原因削弱了创新创造的积极性,并不利于中国经济走出L型的沉闷期。个税改革太慢,会拖经济发展的后腿。最大问题是许多城市里的中低收入者被当作“高收入群体”征税。此前的12万元高收入标准引发热议,就是这种社会焦虑的集中表现。在北上广等一线城市,人才机构的数据显示,上班族的平均月收入是9000多元,除去房贷房租和日常支出就所剩无几,如果还被征收过高金额的个税,可谓苦不堪言。因此,个税改革必须接地气,保持弹性,与当地的收入中位线和消费水平相适应,并结合家庭因素作出安排。这种弹性表现在数据上跟房价挂钩,表现在时间上根据经济指数随时进行调整。希望决策者和专家们脚踏实地制订改革方案,抓准个税改革的主要矛盾,从主干到枝叶,各个击破,以更好地促进公平,为民众谋福利。

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About the game:


USA as a world power? In E-Sim it is possible!

In E-Sim we have a huge, living world, which is a mirror copy of the Earth. Well, maybe not completely mirrored, because the balance of power in this virtual world looks a bit different than in real life. In E-Sim, USA does not have to be a world superpower, It can be efficiently managed as a much smaller country that has entrepreneurial citizens that support it's foundation. Everything depends on the players themselves and how they decide to shape the political map of the game.

Work for the good of your country and see it rise to an empire.

Activities in this game are divided into several modules. First is the economy as a citizen in a country of your choice you must work to earn money, which you will get to spend for example, on food or purchase of weapons which are critical for your progress as a fighter. You will work in either private companies which are owned by players or government companies which are owned by the state. After progressing in the game you will finally get the opportunity to set up your own business and hire other players. If it prospers, we can even change it into a joint-stock company and enter the stock market and get even more money in this way.


In E-Sim, international wars are nothing out of the ordinary.

"E-Sim is one of the most unique browser games out there"

Become an influential politician.

The second module is a politics. Just like in real life politics in E-Sim are an extremely powerful tool that can be used for your own purposes. From time to time there are elections in the game in which you will not only vote, but also have the ability to run for the head of the party you're in. You can also apply for congress, where once elected you will be given the right to vote on laws proposed by your fellow congress members or your president and propose laws yourself. Voting on laws is important for your country as it can shape the lives of those around you. You can also try to become the head of a given party, and even take part in presidential elections and decide on the shape of the foreign policy of a given state (for example, who to declare war on). Career in politics is obviously not easy and in order to succeed in it, you have to have a good plan and compete for the votes of voters.


You can go bankrupt or become a rich man while playing the stock market.

The international war.

The last and probably the most important module is military. In E-Sim, countries are constantly fighting each other for control over territories which in return grant them access to more valuable raw materials. For this purpose, they form alliances, they fight international wars, but they also have to deal with, for example, uprisings in conquered countries or civil wars, which may explode on their territory. You can also take part in these clashes, although you are also given the opportunity to lead a life as a pacifist who focuses on other activities in the game (for example, running a successful newspaper or selling products).


At the auction you can sell or buy your dream inventory.

E-Sim is a unique browser game. Its creators ensured realistic representation of the mechanisms present in the real world and gave all power to the players who shape the image of the virtual Earth according to their own. So come and join them and help your country achieve its full potential.


Invest, produce and sell - be an entrepreneur in E-Sim.


Take part in numerous events for the E-Sim community.


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