Consumption Tax Reform Sounds Certain Tax Burden Is Expected To Be A Substantive Breakthrough.

It is reported that the management department is designing the consumption tax reform plan, and the consumption tax reform measures with the trend of energy conservation and consumption reduction are expected to be introduced in the year. On the same day, Jia Kang, director of the Financial Science Research Institute of the Ministry of finance, told reporters that the specific time of the consumption tax reform plan was not conclusive. The management departments are still weighing the specific factors, and the issue of information must be carefully discussed by the authoritative departments.

It is understood that the State Administration of Taxation has specifically studied the reform of consumption tax, or will adjust the scope of consumption tax, tax rate, collection link, deduction policy, tax assessment and so on. Jia Kang suggested that consumption tax as an important lever to adjust the economic structure, energy saving and consumption in the top two aspects of luxury consumption, consumption tax reform can focus on strength.

Some analysts pointed out that the key to promoting the reform of luxury consumption tax is the optimization and adjustment of the collection link, including the study of some conditional taxable consumer goods, from production to consumption tax in wholesale or retail sectors.

The specific tax burden is expected to be substantially broken.

It is understood that the consumption tax was set up in the tax reform in 1994. After the value-added tax was levied on the goods, the consumption tax was selected selectively. At present, 14 categories of commodities are subject to consumption tax, including some high-end consumer products.

They include cigarettes, alcohol, cosmetics, valuable jewelry and jewelry, jade, firecrackers, pyrotechnics, refined oil, automobiles, motorcycles, cars, golf balls and ball sets, high-end watches, yachts, wooden disposable chopsticks and solid wood flooring.

"Some products that were originally considered to be characterized by high-end consumption should be excluded from the consumption tax after popularization." Jia Kang said, on the other hand, some luxury goods and high-end consumer goods should be included in the scope of tax increase. The overall principle of consumption tax adjustment should be differentiated and dynamic adjustment.

"Now we are all talking about the group that is rich first to have showy consumption, such as private aircraft, private yachts, this particularly conspicuous consumption. I personally think it will be a bright spot for adjusting the specific tax burden in the consumption tax reform plan." Jia Kang said in an interview with the media.

Apart from the fact that luxury consumption is expected to be included in the upcoming reform plan, some public consumption cosmetics, whether domestic or imported, are expected to be transferred from the scope of consumption tax, and high energy consumption and high pollution products are also under consideration.

When a reporter asked about the specific tax rate and tax items of the reform plan involving high energy consumption and high pollution products, Jia Kang said that the specific information release must go through the authoritative department without further disclosing more detailed information.

Reporters found that in fact, in May this year, the opinions on deepening the reform of the economic system in 2013 (hereinafter referred to as "opinions") pointed out that we should rationally adjust the scope and tax rate of consumption tax, and put some products which seriously pollute the environment and consume resources too much into the scope of taxation. In July, Lou Jiwei, Minister of finance, said during the fifth round of the Sino US strategic and economic dialogue, since 2008, China has implemented the reform of refined oil tax and fees, raised the unit tax on refined oil consumption tax, and increased the consumption tax rate of large displacement passenger cars. The next step will continue to study and rationally adjust and improve the consumption tax system.

The collection of specific taxes should be refined.

For a long time, because of the single consumption tax collection link, it failed to achieve the original intention of regulating the economic structure and promoting the consumption of people's livelihood.

Specifically, the adjustment function of consumption tax to the economy is mainly to adjust the product structure and consumption structure, and guide the direction of consumption. At present, the consumption tax only charges a consumption tax on consumer goods such as tobacco, motorcycles, cosmetics and other large consumer goods. It is difficult to play a proper role in regulating production and demand.

Take luxury goods as an example, some tax experts have suggested that in China's market mechanism is still not perfect, the tax system for enterprises to use related transactions to evade consumption tax, lack of control measures, all kinds of tax laws need to be improved, the consumption tax reform in the retail sector can be regarded as a better strategy. Under the condition of the permit ability, the tax link of luxury goods should be moved to the retail link.

At present, China's luxury goods are mainly obtained through imports, and the adjustment of the tax collection link of luxury goods is selectively carried out, which will impose certain restrictions on imports, which have basically the same impact on international trade as tariffs, improve terms of trade, reduce foreign exchange losses, and thus improve the balance of payments.

Xu Shanda, former deputy director of the State Administration of Taxation and chairman of the China Tax Association, said in a media interview that the consumption tax should be transferred to the retail sector and allocated to the local area, which could become a local tax category and hedge the local revenue reduction caused by "camp to increase".

According to the Ministry of public data, the consumption tax revenue reached 787 billion 200 million yuan last year, accounting for 7.8% of the total tax revenue of the whole country. Nearly 10 years of data show that before the fuel tax reform in 2009, consumption tax revenue accounted for 4%~6% of the total national tax revenue. In 2009, the central government abolished six traffic charges and increased the unit tax of refined oil consumption tax. The proportion of consumption tax in the national tax revenue was about 8%.