[增值税小规模纳税人征收管理办法]增值税小规模纳税人征收管理办法（1994年4月23日国家税务总局国税发［1994］116发布）第一条 为了加强对增值税小规模纳税人（以下简称小规模纳税人）缴纳增值税的管理，帮助小规模纳税...+阅读

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用纳税人的钱修路，改善交通状况

To construct and maintain roads is a public service administered by the government. However, where does the money e from? Somebody believe that the government should allocate money from national finance on the road construction; but others think that the roads are constructed for people, so every tax-payer has the responsibility for constructing and maintaining the roads. It is so called"What is taken from the people is used in the interests of the people."

To the first opinion, since government is the administrative an, it has responsibility to do overall plan on those public services of city construction, including constructing the road. They think that the government should do plan and allocate every penny on all things concerning people's life.

However in reality, the government cannot do all specific plans and money allocations on every detail concerning the society running. It o

nly has the right of macro-adjustment and control. To be specific on the road construction, many people believe that based on the principle above, since the road is constructed for the convenience of people themselves, every tax-payer has duty to devote a little on the road construction, which is not only for the city overall plan, but also for their own use fundamentally. Once the constructions finish, the roads will be wider and longer, the facilities along the roads will be better in use, by then people could further improve their working efficiency, etc..

As I know, the second opinion is more reasonable and feasible, because it has two advantages: 1. The government could reduce hey burdens, simplify and make clear the usage of money; 2. Tax-payers are clear about the usage of money they turn over, thus improve the transparency. Therefore, it is a good measure for both sides to allocate money from the tax paid by people on the road construction.

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