大病医疗保险金要不要缴个税？国家税务总局纳税服务司4日表示，大病医疗保险金不属于个人所得税法实施条例里列举的基本保险类，由于目前未有相应的政策规定，因此不允许在个人所得税前扣除，需要并入个人当期的工资、薪金收入，计征个税。

Medical treatment of a serious illness insurance should pay tax?The state administration of taxation, tax service company 4 said,Medical treatment of a serious illness insurance does not belong to the individual income tax in the implementation regulations are the basic insurance class,Because at present no corresponding policies and regulations,So don't allow in personal income tax deduction before,Need merges into personal current salary/Salary income,Assessment of tax.

　　此论一出，舆论哗然。按照“法无明文规定既自由”的普适原则，既然个人所得税法实施条例里没列入大病医疗保险金须缴个税的条款，而且也没列入其他的政策规定，理应免税，怎么能由国家税务总局说了算，说缴就缴的，这也太不把纳税人当根葱了吧？

This theory a,Public outcry.According to the"Method not prescribe is free"Universal principle of,Since the individual income tax in the implementation regulations not included in the medical treatment of a serious illness insurance must pay tax terms,But also not included in the other policies,Should be free,How to calculate by the state administration of taxation,Said pay will capture,It's not the tax payers when spring onion now?

　　不想探究大病医疗保险金缴个税的合法性问题，而是震惊于税务部门说一不二的霸道态度。说说另外一个问题，即如何将征税权“关进笼子”的问题。

Don't want to explore medical treatment of a serious illness insurance gold to the question of the lawfulness of the payment of tax,But shocked at the tax authorities stand by one's word of arbitrariness attitude.About another problem,That is how to levy right"mew"problem.

　　对大病医疗保险金征收个税事关每个人的利益，该不该征，怎么征，额度是多少，每个方面都与13亿人的利益息息相关，这么重大的事关个人权益的问题，居然可以不经人民讨论、同意并授权，单凭国税总局纳税服务司一句话就能决定？！

For medical treatment of a serious illness insurance levy tax is everyone's interests,This shouldn't sign,How to sign,Limit how much is,Every aspect and the interests of the 1.3 billion people is closely linked,So great is the problem of individual rights,Incredibly without people's discussion/Further give consent to and authorize,The state administration for a single tax service company a word can decide?!

　　在财税领域的技术官僚看来，只要“税收三性”(指强制性、无偿性和固定性)还适用，他们就能够代表政府决定和宣布要不要对某一事项征税，怎么征，根本无须征得纳税人的同意授权。殊不知，“税收三性”乃计划经济时代的产物，具有诸多不合理性。以强制性为例，教科书将其定义为：税收是国家以社会管理者的身份，凭借政权力量，依据政治权力，通过颁布法律或政令来进行强制征收。此说的最大缺陷在于，只单方面强调了政府的征税权，却忽略了税的产生过程中纳税人的话语权及对政府用税的监督权。

In the fiscal field technology seems to bureaucracy,As long as"Tax three"(Refers to the mandatory/Free sex and rigidity)Also apply,They can represent the government decided to and announced that it would not to a tax matters,How to sign,Without the consent of the fundamental tax payers authorize.Little imagine,"Tax three"Is the product of the era of planned economy,It has many irrationality.With mandatory as an example,Text will be defined as:Tax is the national to the identity of the social management,Relying on government power,According to the political power,Through the promulgated laws or decrees to forced collection.The biggest flaw is king,Only one-sided emphasis on the government's tax right,But neglect to the generation of tax in the process of the discourse right and tax payers to government tax supervision.

　　这两项权利缺失情形之严重，已经到了难以令人忍受的地步。《中国青年报》社会调查中心调查显示：83.4%的人感觉作为纳税人“亏”，只履行义务没行使权利；39.0%的纳税人很焦虑，表示很想行使监督权利，但不知道怎么办；12.3%的受访者对纳税人的权益比较了解，其余87.7%的人则处于“完全不知道”和“知道一点点”的状态；80%的人从来没行使过纳税人的任何一项权利。你看看，这就是我国的税收现状。

This lack of two rights situation seriously,Have the difficult to bear.[The China youth daily]Social research center survey:83.4% of the people feel as tax payers"kui",Not only to perform its obligations to exercise their rights;39.0% of the tax payers very worried,Said really want to exercise supervision and rights,But don't know what to do;12.3% of the respondents to better understand the rights and interests of the tax payers,The other 87.7% is in"Completely don't know"and"Know a little bit"state;80% of the people who have never had any exercise tax payers a right.You see,This is our tax situation.

　　纳税人为何那么“亏”？原因在于法律只规定了公民的纳税义务，而没有任何涉及保障纳税人权利的条款。我国至今还没制订出台如美国那样的《纳税人权利法案》，也就是说，纳税人的权益得不到税法保障。如非要在中国现有的法律法规中寻找有关纳税人权利的规定，只能在2004年修改之后的《税收征管法》中才能找到有限的几条，如税收信息知情权、陈述申辩及投诉权、保密权等，却找不到最关键的那几条，即税的产生过程中纳税人的话语权及对政府用税的监督权。即便规定的几条权利，大多也没得到落实。

Tax payers why so"kui"?The reason is that the law only provides for citizens' tax,Without any reference to safeguard the rights of tax payers terms.So far our country has not make such as the United States on that[Tax payers bill of right],that,The rights of tax payers can ensure the tax law.If I have to China's existing laws and regulations for the provisions of the relevant tax payers rights,Only in 2004 after the modification[Tax collection]Found only limited a few,Such as tax information right to know/Statement defend and complaint right/Confidentiality and the right to,But can't find the key that a few,That is the generation of tax in the process of the discourse right and tax payers to government tax supervision.Even if the provisions of article a few rights,Most also didn't implemented.

　　这种纳税人权益缺失的现状一定要改，而且要早改。怎么改？答案是：税收“入宪”。就是说，要将上述两项纳税人权利写入宪法，在宪法中确立“人民主权原则”。该原则体现在宪政税收治理中可具体化为：“未经同意不得征税”。这就是我想说的把政府的征税权“关进笼子”的意思，确切地说，是“关进宪法的笼子”。(王学进)

This lack of tax payers rights situation must be changed,But sooner rather.How to change?The answer is:tax"Written into the constitution".That is,Will the above two tax payers rights in the constitution,Established in the constitution"People's sovereignty".The principles embodied in the constitution of revenue management to be specific:"Without the consent of does not levy".This is what I want to say the government's tax right"mew"mean,exactly,is"Shut in the cage".(WangXueJin)