27.2.06

未必

財爺在電台解釋孤寒原因,引經據典,拋出「人生中有兩樣係必然會發生,就係死亡同交稅」。此言一出,非但未有將怨言幽默化解,反而更惹人反感。

  這句抄自美國開國功臣富蘭克林的名句,沒錯是有個「稅」字,弊在人家原意並非講交稅,是講國家大事。

  當時美國憲法初成,富蘭克林在寫給Leroy的信中,說道:「新憲法雖然現已大成,而且亦有永垂不朽的可能,但世事總難料,當然死亡與稅是例外。」這句名言全世界都知,財爺當然早有所聞。但將富蘭克林一句幽默的自嘲移植為支持自己手緊之作,未免取巧。

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  財爺說死亡與交稅是人生必然,但事實上香港有幾百萬人毋須交稅,是否意味他們唔使死?此句話觸動了交稅多多福利少少的中產,愈覺得自己是被政府搵笨的一群。尤其是將來有機會引入的銷售稅,更加是搵中產的笨。

  開徵銷售稅的唯一依據,就是要擴闊稅基,原因是現在三百萬人打工,一百萬人交稅,萬一有什麽風吹草動、經濟衰退,稅款少收之餘,賣地收入又會相應減少,雙重打擊,隨時又會令政府出現財赤。所以,就有銷售稅這再窮都要消費的擴闊稅基之說。

  不過,一旦銷售稅從天而降,財爺說會調整綜援金額,以紓緩影響。換言之,原本毋須交稅的,就算要交銷售稅,都是從政府處左手交右手,依然是毋須交稅。可憐是原本要交稅供樓雙重賦稅的中產綿羊,又要被人在身上劏多一刀。

  擴闊稅基派會講:「唔使怕,到時其他稅項會略為寬減,平衡納稅人負擔。況且,百分之四或五的銷售稅率,死不了人。」

  聽見這句,我仲驚。每人消費模式不同,誰人可以保證我多交的銷售稅款可以有減稅填補?再者,一旦安裝了銷售稅這抽脂機,手持按鈕的政府,將來更有恃無恐,要扭幾大就幾大,實行幫市民荷包減肥。

  英國加入歐洲共同市場時,要跟大隊在1973年引入銷售稅。最初的稅率是10%,第二年減至8%。現在?是17.5%。

  銷售稅加價是最容易不過,因為是間接稅,只有零售商首當其衝,身受其害,但零售商政治影響力有限。如果將來買樓要交銷售稅,相信毋須諮詢,政府自動會殺它下馬,快過西九。

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  既然財爺喜歡引富蘭克林,我都引他另一句名言:「扶貧最好的方法,並非令他們日子好過,而是盡快讓他們脫離這些日子。」稅基狹窄,並非香港稅制未夠天羅地網,而是有太多打工仔僅可餬口。想辦法讓他們賺取更高薪酬,稅基自然擴闊。

2 comments:

Anonymous said...

以你數口咁精,分析 GST ,真係句句到肉,無出其右,相信你呢篇文會被反GST派貼堂。

Anonymous said...

Although I belong to the kind of poor bastards who paid high income tax every year on time and yet could not even park his car at an empty parking meter because it has been reserved for the under previleged, I still support the implementaation of GST. My rationale is as follows:
1. If our Government could not get its ends meet, the burden of finding additional source of income would most definitely and easily rest upon income and/or profit tax increse.
2. By assuming the Government were looking for the same amount of outstanding income, having the GST to share the burden would not hurt because it's going to be scraped from my wallet in any event with or without GST.
3. At least some people who are presently employed but do not need to pay income tax (estimated to be two millions plus)would now be required to contribute by way of GST.
4. For those who receive Government welfare,no mattter what the goverment would do to compensate their GST expense after its implemantation, their contribution to the Governemnt's income account is neutral because they do not pay tax anyway.