中国正在大力打击逃税行为，以填补因房地产长期低迷和土地出让金锐减而不断扩大的地方财政赤字。例如，上海一名年收入约55万元人民币（合8.2万美元）的销售员吴华涛（音译）仅申报了9000元收入，还谎称自己是远洋海员以申请免税并拉黑税务官员电话，最终在当局的“面对面教育”下补缴了税款和罚款。与此同时，10月22日是一个关键的最后期限，届时中国富人必须按新规为海外信托缴税，否则将面临滞纳金处罚。

长期以来，中国的财政体系一直依赖隐性征税，以确保国家汲取资源的同时不引发民众对纳税人权利的关注。中国的个人所得税仅占GDP的1%左右，远低于富裕国家8%的平均水平；由于起征点极高，全国仅有6500万人（占劳动力总数的十分之一）缴纳个税。政府主要依靠包含在消费品价格中的增值税等间接税以及土地出让等非税收入来弥补。然而，过度依赖消费税沉重打击了支出占收入比例更高的穷人，而富人则利用海外信托等漏洞避税；更紧迫的是，这套税制已无法筹集足够资金。

因此，中国的征税行动已从过去针对个别明星（如2018年被罚没8.83亿元人民币的演员范冰冰）扩展为全面撒网。借助“金税四期”系统以及与多国税务机构的合作，当局梳理银行流水及支付宝、微信交易，向拥有海外账户的人发送税务应用警告。今年9月，海底捞联合创始人舒萍出售了近5%的股份，套现约27.5亿港元（合3.5亿美元），分析人士怀疑此举是为了缴税，导致该公司股价暴跌逾10%；此外，海外信托新规还具有追溯力。如今，任何有副业收入或海外券商账户的中产阶级都处于税务机关的监控之下。尽管向直接税转型在财政上更公平、更可持续，但这在政治上是一场豪赌，因为缴税更多的人往往会要求更多的公共预算监督权，为此北京税务部门已将“舆情管理”列为新税改的重点，以将批评扼杀在萌芽状态。

China is intensifying its crackdown on tax evasion to plug widening local government budget deficits caused by a prolonged property slump and plunging land-sale revenues. In Shanghai, salesman Wu Huatao earned about 550,000 yuan ($82,000) annually but reported just 9,000 yuan, falsely claimed an ocean-going seafarer exemption, and blocked tax officials' phone numbers before ultimately paying taxes and fines following “face-to-face education.” Meanwhile, a major deadline looms on October 22nd, requiring wealthy Chinese to comply with a retroactively applied tax on offshore trusts or face late-payment penalties.

Historically, China’s fiscal system was calibrated to extract resources thinly so citizens would not demand budget accountability or representation. Personal income tax equals roughly 1% of GDP, compared with an 8% average in rich countries, and high thresholds mean only 65m people—a tenth of the workforce—pay any income tax at all. Instead, the state has relied heavily on indirect value-added taxes (VAT) baked into consumer prices and non-tax land revenues. However, heavy reliance on consumption taxes disproportionately burdens poorer citizens who spend a larger share of their income, while the existing tax structure no longer generates sufficient revenue.

Consequently, enforcement has expanded far beyond occasional high-profile targets like actress Fan Bingbing, who was ordered to pay 883m yuan in 2018. Using the Golden Tax Phase IV system alongside international tax agency cooperation, authorities parse bank statements, Alipay, and WeChat transactions, while sending app alerts to holders of foreign accounts. In September, Haidilao co-founder Shu Ping sold a nearly 5% stake worth about HK$2.75bn ($350m) amid suspicions of a hefty tax bill, sending the hotpot chain's share price down by over 10%. Because the dragnet also captures middle-class citizens with side incomes or foreign brokerage accounts, shifting toward direct taxation carries political risks: taxpayers who pay more visibly tend to demand more oversight, prompting Beijing’s tax office to prioritise managing public sentiment to nip criticism in the bud.

Source: China’s hidden levies are becoming more visible

Subtitle: Taxpayers now owe more. But is more owed to taxpayers?

Dateline: Oct 15th 2026\n