消费税是贫穷阶级的灾难

作者／杨培根整理 Apr 09, 2010

【律师说法/杨培根整理】消费 税所引起的通贷膨胀，将为低入息社群带来一场大灾难。——杰亚古玛

国会在2009年12月底前一读通过《消费税法案》，今 年政府原本想在3月内在国会提呈二读，并在辩论后通过这项法案。这法案可能在明年（2011）正式实施。不过，由于种种原因，法案并未在国会提呈二读以通 过这项法案。

2010月4月2日，《南洋商报》报道了几位学有专长的人士有关消费税利弊的 言论。总的来说，他们认为，消费税的实施会给人民带来好处，故褒多于贬。他们甚至认为，国会不应拖延二读和三读以通过《消费税法案》。

可 是，那些关心低入息广大社群利益的人士则持完全相反看法。他们认为，消费税只惠及极少数中上阶层，对低入息者有害无利，所以坚决反对实施消费税。

国 会议员杰亚古玛（Jeyakumar Devaraj）提出了反对的意见。他发表了一篇很有说服力的文章，直指消费税将带来通货膨胀，对低入息广大阶层来说，将是一场大灾难。因此，他坚决反对 我国实施消费税，认为不应通过《消费税法案》。

为了方便读者较深入地理解杰亚古玛强有力 的论点，现整理这篇文章供大家参考。

纳税重担转嫁到贫穷阶层

2009 年尾一读通过《消费税法案》后，政府大肆宣传消费税的好处。例如，2009年12月20日《海峡时报星期刊》的大标题头条新闻说：“可以更加节省：电话 费、食物和饮料价格将更低”。由于众说纷云，公众人士有必要了解真实情况。

首 先，征收消费税对下层人民来说，是长期重担；比起上层最富有百分之二十人口所承受的负担，更加沉重。2008年，国家70%的收入来自于税 收。税收等于国家收入的马币1129亿元。国家税收最多来自公司所付的税务，即377亿。目前，公司所需缴付的税务，是公司收入的26%。在国家税收中， 石油税排第二，排第三的则是个人所得税。全国有150万人在还所得税。

2008年国家税收表

税收项目	数 目
公司税收	377亿
个人税收	150 亿
石油税收	242亿
出口税和入口税	54 亿
货物税	107亿
销售税	117 亿

这 些国家税收主要来自少数最富有的个人和赚取丰厚利润的公司，社会最贫穷阶层则不必承担这类渐进式的所得税。这样的税收制度能起着缩短贫富悬殊差距的作用。 然而，消费税的实施，只会把缴税的重担转嫁到贫穷阶层的身上。

消费税不同于销售税

销 售税（Sales Tax）只针对消费而言，有消费才要还销售税，不是因为有收入才抽销售税，销售税和收入扯不上关系。马来西亚的不同货品有不同的销售税率。政府可对社会较 富裕阶层的消费品，如：名贵车、大房屋、海外旅行、高级餐馆等奢侈品，都征收销售税。

消费 税（GST）则比销售税更加糟糕。政府对许许多多各类货品项目都可征收消费税，包括贫穷阶层所需要的货品，一律都可征收消费税。消费税将导致 各种物品价格上涨，这肯定对最贫穷阶层的打击最为严重，政府却尽量宣示其严重性不大。现在让我们列出政府所发表的一些不正确言论，并加以澄清：

（一） 政府说，富人花费更多，所以负担更多的消费税。因此，这是公平的税务。其实，富人虽然收入高，但他们的消费只占其收入的一小部分。举例说，某人赚一万元， 他储蓄或投资收入的50%。所以，只能对他收入的50%征收消费税。

贫穷阶层 则不同，他们每个月很可能都得花掉所有的收入。因此，他们缴付更多的消费税，比富有者收入所需付给的消费税多一倍。

（二）政府说，必需品（如：米粮、面粉、新鲜食品和药品等）不必征收消费税。实际情况是：要生产米粮，就 得用肥料，较米厂需要电流供应，塑胶包袋，运输需用石油，零售商需用电流供应等等，这些消费都得征收消费税。因此，米粮的价格肯定会上涨（虽说米粮不必付 给直接税）。

（三）政府说，目前所征收的5%-20%的销售税将取消。实际 上，销售税只实施在奢侈品的消费上。大多数的政府实施消费税的初期，都会表现得体恤民艰，尽量压低消费税率，原因只是为了避免人民的反对和抗拒。但是过了 几年，他们就会逐步提高消费税税率。

新加坡就曾发生这样的情况。初期，新加坡只征收3% 的消费税；现在消费税已增加到了7%。新西兰的涨幅更是惊人：消费税已逐步提高到目前的20%。这就是说，每个人只要消费100元，就得还20元消费税； 如果消费1000元，就得还高达200元的消费税。这不就明显地加重人民的负担吗？有谁能保证：我国要征收的消费税，永远会停留在4%而已，不再增涨？

（四） 政府说，我国必须实施消费税，才能吸引外资。政府似乎认为：逐步把消费税的负担，转嫁到普通市民身上，政府才能减低工商界的公司税率。其实，投资者到我国 来投资有许多原因。例如：公司员工应能使用多种语言；国家应有良好的基础设施，司法制度要独立和公正，政府必须清廉。为什么我们不向这几个方面去发展呢？

目的其实要惠及商业界

2009年10月29日， 《新海峡时报》报道说，在讨论2010年预算案的座谈会上，著名的恩斯及杨会计公司（Earnst & Young）的代表说出了真心话。他说，消费税将惠及商业界。他还说，“（政府的）策略是，初期以低税率作为开端，往后每隔几年都要增加税率。实施消费税 的大多数国家都这么做，往后就会减低公司税率和个人所得税。”

这才是征收消费税的真正原因。简单地说， 我国要减低公司税率，成为商业界所赞赏的对他们“友善”的国家。我国公司所缴付的所得税，已从1988年的40%减低到今天的26%。这就是 说，承担税务的重任，将落到我国低收入群体的身上！

六成人民挣扎求存

政 府给我们的印象是：我国几乎已扫除了贫穷问题。根据官方数据，我国贫穷家庭已从1976年的40%减低到现在的2.3%。表面上看来，这种情 况确实令人鼓舞。

但问题是：“贫穷”一词，政府是如何下定义的呢？原来，政府认为，一家 五口的家庭，每个月只有马币720元的收入，才算是贫穷的家庭！如果一家五口的家庭收入超过720元（如：1000元），那就不算是贫穷家庭 了！720元真的能解决一家五口的生活吗？

联邦直辖区部长拉惹农仄坦白说出真心话。他 说：“如果你有三个孩子，而你家庭收入不到3000元，你们几乎就在贫穷线上。”他还说：“城市的贫穷家庭和城市的贫民窟居民，人数不断在增 加。”（见2009年10月26日英文《星报》）

如果把这部长对贫穷线的看法当作标准，那 么，我国贫穷人民，仍占据我国总人口的58%，还停留在40年前（1970年代）的贫穷水平，或两者相差无几。

实 施消费税将导致通货膨胀。柴、米、油、盐、日常用品等都会涨价。这将使月入不到3000元的家庭，面对更严重的经济拮据。

2007 年马来西亚人民月入分配表

每月收入	家庭的百分比
不 超过马币1000元	8.6%
马币1001元至2000元	29.4%
马币2001元至3000元	19.8%
马币3001元至5000元	21.5%
马币5001元至10000元	15.8%
超过10000元	4.9%

*资料来 源：首相署在国会中所提供的资料

（值得注意的是：月入不超过3000元的家庭将近58%）

铲 除贪污遏制浪费公帑

政府说，我国面对庞大的预算赤 字，国家债台高筑。所以必须增加另一些税收，那就是消费税。据说，只要征收4%的消费税，每年将给国家多带来110亿元的收入（这是以我国目 前的消费情况来看）。

但是，政府为什么不研究一下我国所浪费的许多资源，以及大量公帑的 流失？这些公帑都流入了与政客挂勾的朋党钱包。我们曾经听说过，价值只有25元的螺丝锥，竟然以200元的高价投标买入，购买喷射机和潜水艇 所获取的佣金可高达千百万元，数以亿计的钱财被巴生港口自由贸易区（PKFZ）所吞蚀，这些钱财的流失都是天文数字。

还 有，刚建好的医院不能启用。刚修过的法院天花板快要塌下来。没发生过任何小地震，体育馆的屋顶却塌下来了。浪费国家钱财，公帑大幅度流失，构成了我国预算 案赤字中相当大的比例。2010年联邦政府总预算案达1963亿元，这个数额是由下列一些开支项目所构成的：

开 支项目	数目
薪酬	422亿
服务与供应	208 亿
津贴等	739亿
发展开支	532 亿

假设“服务与供应”开支以及“发展开支”这两个项目，因朋党公司参与而平白增加开支30% （这其实是极为保守的估计），就意味着国家每年得损失222亿元〔（208亿+532亿）x 30% = 222亿〕。这个数目比每年估计可征收到的4%消费税（110亿）要高出许多。

“津贴等”开支项目739亿元，若其中也有因贪污和非竞争因素造成的公帑浪费（739亿x 30% = 222亿 ），则总的国家损失肯定要比222亿元高得多。（222亿+ 222亿=444亿）。

为了解决预算案赤字，首先必须遏制国家公帑大量流失，才可考虑增加新的税收项目，以免不必要地加重人民的负担。如果不解决大量流失到 朋党口袋的国家公帑，这等于在怂恿负责的管理人员继续吞蚀公帑，挖空人民的财产，养肥一小撮和政客挂勾的朋党公司。只要政府下决心铲除这类普遍存在的不合 理现象，国库将绰绰有余，根本不需要征收新税务。

较为贫穷的60%马来西亚人民，月入不超过3000元，挣扎求存，因为 2009年经济衰退导致他们的收入低落，许多劳动阶层失去超时工作机会。劳动阶层入息缩水，自然会影响小商家的生意。

与此同时，这些贫困家庭得应付石油和基本粮食价格的上涨。他们许多人得借贷过日，必须付 给高昂的利息。消费税所导致的通货膨胀，对他们来说，将是大灾难。因此，不应实施消费税。

本 文取材自：杰亚古玛（Jeyakumar Devaraj）《反对消费税！》（"No" to the regressive GST!）一文。

Action stations! “No” to the regressive GST! http://www.aliran.com

Sunday, 21 March 2010 00:00

Malaysians could suffer even more with the introduction of the Goods and Services Tax (GST). GST-driven inflation would be a calamity that the struggling lower-income group could do without, says Jeyakumar Devaraj. The Barisan Nasional Government has decided to push ahead with the regressive GST (the Goods and Services Tax). The GST Bill was tabled in Parliament at the end of the Budget sitting that ended on 17 December 2009. At its first reading, the bill was just mentioned, but there was no explanation of the bill or any debate. The second reading is when the bill is open for debate and proposed amendments. This may come as early as March 2010 for the GST Bill. Once approved at the “second reading” - and this is a certainty given the BN majority in Parliament - the new tax can be implemented as early as 2011. The government has already started its propaganda in support of the GST bill. The front page of the Sunday Times on 20 December, for example, had these headlines: “BIGGER $avings – Pay less for phone bills, food and beverages under the GST.” It is therefore very important that we put the facts clearly before the Malaysian public. A regressive tax First, the GST is a regressive tax in that it burdens the ordinary rakyat more than the richest 20 per cent of society. The adjacent table lists the government’s tax revenue for 2008 which contributed RM112.9 billion or 70 per cent of total government revenue. Government Tax Revenue in 2008 Personal Income Tax RM 15.0 bil Company Tax RM 37.7 bil Petroleum Tax RM 24.2 bil Export and import duties RM 5.4 bil Excise duties RM 10.7 bil Sales and Services Tax RM 11.7 bil As shown in the table, the biggest source of tax revenue is company tax, which at 26 per cent of declared profits currently brings in RM37.7 billion into government coffers. Petroleum tax makes up the second biggest tax item while the tax levied on the 1.5 million individuals who are now currently paying personal income taxes in Malaysia makes up the third biggest. All these taxes are deemed progressive for they tax the richest individuals and the companies that are making profits. Progressive taxes do not burden the poorer sectors of society. Progressive taxes tend to equal out income differences between the rich and the poor in society. Regressive tax regimes, on the other hand, burden the poor. Sales taxes are generally regressive as they tax consumption and not income. But sales tax in Malaysia has different rates for different types of goods and the government can make them less regressive by levying sales taxes exclusively on good that are consumed by the richer sectors of society such as expensive cars, big houses, overseas travel, expensive restaurants and other luxury items. The Goods and Services Tax, however, is even more regressive for it is levied at a flat rate on a very wide range of products including many items that the poorer people need to buy. It will lead to a rise in prices and will definitely hit the poorest the hardest. The government has been downplaying this effect. Let us tabulate some of the arguments that the government has been advancing as well as the fallacies behind these arguments. The government's spin Government Argument Counter Arguments The rich consume more. Therefore the GST will burden them more. So it is a fair tax. The rich consume a smaller portion of their income. Lets say a man earning RM10,000 saves or invests 50 per cent of his income, he only pays GST on the 50% that he spends. The poor tend to spend all their income. So the percentage of their income that they pay to the government as GST is double the percentage of the income that the rich man pays as GST. Basics like rice, flour, fresh food and medicines will be exempted. But the inputs into rice production such as fertiliser, electric charges for the milling, plastic for the bags, diesel for transport, electricity for the stores retailing it, will all attract the GST. Therefore the price of rice will go up even though there is no direct tax on rice! The current sales tax of 5-20 per cent will be abolished. The current sales tax is more progressive than the GST as it tends to tax luxury consumption. Another important point is that most governments have introduced the GST at low levels to reduce the resistance to it. But after a few years they hike up the rates. This happened in Singapore – the GST came in at 3 per cent. Now it has risen to 7 per cent. In New Zealand it has been pushed up in stages to 20 per cent! Malaysia must introduce the GST so that it can attract foreign investments. Here the government seems to be acknowledging that the GST will slowly shift the tax burden to the ordinary citizens permitting the government to reduce company tax rates. Investors come in for a whole lot of reasons including a good multilingual work force, good infrastructure, an independent and fair legal system, and clean and efficient government. Why can’t we work on these aspects? At a panel discussion on the 2010 Budget (reported in NST Biznews B9 on 29/10/09) the speaker from Earnest & Young spoke the truth when he commented that the GST would benefit business. “The strategy would be to start at a low rate and pull it up every few years,” he is reported to have said. “As in most countries with the GST in place, a reduction of corporate tax and personal tax will follow suit.” This then is the real reason that the GST is being brought in – to make Malaysia more “business friendly” by cutting corporate tax (which has already been reduced markedly from the 40 per cent level in 1988 to its current 26 per cent). The tax burden is to be shifted to the marhaen! 60% of populace mired in financial hardship Monthly Income % of Households <> 8.6 RM1,001 – 2,000 29.4 RM2,001 – 3,000 19.8 RM 3001 – 5000 21.5 RM 5001 – 10,000 15.8 > RM 10,000 4.9 Malaysian income distribution 2007 Source: PM's Department in an answer in Parliament The official government position is that Malaysia has virtually overcome poverty. The poverty rate according to the government is now only 2.3 per cent - down from more than 40 per cent in 1976. Very impressive, at least until one finds out that the government defines poverty as household incomes of less than RM720 for a family of five in Peninsular Malaysia! However in a rare moment of candour, Datuk Raja Nong Chik, the new Federal Territories Minister, opined, “If you have three children and your household income is less than RM 3,000, you are almost at the poverty line.” “The number of urban poor and slum dwellers in the cities is rising” he added. (The Star, 26 October 2009, N14). If the Minister’s RM3,000 level is taken as a cut-off point, then the level of poverty in Malaysia is still about 58 per cent - not much better than that of the 1970s. The inflation that would be unleashed by the implementation of the GST would aggravate the economic problems of the families earning less than RM3,000. Curbing waste and corruption first The Government says that we have a large budget deficit and the national debt is growing. This is why the country needs another tax – according to government estimates, the a GST of 4 per cent will bring in RM11 billion per year at the current level of consumption. But what about the wastage and the leakage of public funds into the pockets of the well connected. We have heard of RM25 screw-drivers being bought through tender at a price of RM200; commissions running into millions of ringgit for the purchase of Sukhov jets and submarines; and billions swallowed in the PKFZ scandal. The sums involved are astronomical! Then we have newly built hospitals that cannot be used, court room complexes with ceilings about to collapse and stadium roofs that collapse in the absence of even a small earthquake! Wastage and leakage of public funds make up a significant portion of the federal budget. The Federal Government Budget for 2010 came to a total of RM196.3 billion, with the breakdown as follows - Operating Expenditure Emoluments RM42.2 bil Services and supplies RM20.8 bil Grants and charges RM73.9 bil Development Expenditure RM 53.2 bil If it can be assumed that the true costs of the provision of services and supplies as well as the development expenditure are unreasonably inflated by an average of 30% by the crony companies that the government is dealing with (and this is a very conservative estimate!), then a sum of about RM22 billion [(20.8 + 53.2) x 0.30] is being siphoned off from the Federal Government Budget every year.. This sum itself is much higher than the RM11 billion annual revenue that is expected from a GST of 4 per cent. The amount of wastage due to corruption and incompetency could be much higher than RM22 billion per year if there is also similar misuse of the RM74 billion allocated for ‘grants and charges’ (73.9 x 0.30 = RM22.2 billion!). This hemorrhaging from Government coffers must be staunched first before the government decides to introduce a tax that will burden the ordinary Malaysian. Failure to tackle these serious leakages from the public purse to private pockets will only encourage those involved or responsible for public funds to continue raiding public funds to produce super-profits for a small number of well-connected companies. We should demand that there be no new taxes until the widespread pilfering of public funds is stopped! The poorer 60 per cent of Malaysians – those with family incomes of less than RM3,000 per month – are still struggling to adjust to the drop in income due to the effects of the economic slowdown of 2009. (Many workers have lost overtime income. And when workers’ income shrinks, small-scale businessmen are also affected, as workers make up a large portion of their market.) At the same time, these poorer families have to contend with price-hikes of petroleum and basic foodstuff. Many of them have had to borrow and are now tottering under the burden of high interest payments. A GST-driven inflation is a calamity that they can do without. Dr Jeyakumar Devaraj, an Aliran member, is the Member of Parliament for Sungai Siput. Stay connected, current and committed to justice. We deliver the truth right to your doorstep every month for only RM30 a year -- which is far less than your newspaper bill each month. All you have to do is click here. 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