Ministry of Finance announced on the 16th "Consumption Tax System Legislation Comparative Study of International Intention Bulletin," said that hoping to hire consulting agencies to study the contents of the Consumption tax system to conduct an international comparative study of legislative proposals to put forward the implementation of the Consumption Tax Law and Consumption Tax Law Legislation and Consumption tax in China's tax system, the positioning and role of recommendations.
The 19th Plenum of the Party proposed to deepen the reform of the tax system, improve the local tax system and promote scientific legislation, democratic legislation, legislation according to law and good law to promote development and ensure good governance. The responsible person of the Ministry of Finance and the Department of Justice pointed out that the comparative study of legislation on consumption tax system is a In order to cooperate with the formulation of the Consumption Tax Law of the People's Republic of China, it is necessary to carry out an international comparative study on the legislation of the consumption tax system in a comprehensive and in-depth manner, especially given the strong liquidity of consumer goods and the strong regional presence of consumer activities Characteristics, the collection of consumption tax in the major developed countries and typical developing countries in the world, the system of income attribution, and so on, will be of reference to the perfection and reform of our consumption tax legal system.
According to reports, the main objectives of the international comparative study on the legislation of the consumption tax system are as follows: To study the basic situation of the consumption tax system in the major developed countries in the world and other representative countries and regions, including the collection scope of the consumption tax, collection links, tax rates, financial status and Income ownership, as well as historical evolution, development trends, the status of the overall tax system and so on.
Combined with the above research, according to the actual situation of tax system in our country, this paper puts forward the legislative suggestions on the implementation of the Consumption Tax Law and the Consumption Tax Law in our country, as well as the positioning and role of consumption tax in the tax system in our country.
According to the reporter, the current consumption tax in our country was introduced from 1994. With the implementation of differential taxation on part of the consumer goods in line with the value-added tax, the consumption tax has played a special regulatory role in production and consumption. Since then, the reform of the consumption tax has remained fragmented and slow-moving From 2015, batteries and coatings will be included in the scope of consumption tax collection. By 2016, consumption tax will be exempt for ordinary cosmetics and consumption tax for luxury cars above RMB1.3 million. The consumption tax has been gradually expanded and partially promoted but has not been pushed forward as a whole , There are still some problems such as narrow scope of tax collection, unreasonable tax structure and single tax collection.
Zhu Weichun, director of the tax department of Shanghai University of Finance and Economics, pointed out that there are many types of consumption taxes in China and the phenomenon of double taxation is obvious. How to clarify the functional boundaries of different types of consumption tax and establish a reasonable consumption tax system should become an important direction in the reform of consumption tax The reform of consumption tax must abide by the legal principle of taxation, especially concerning the adjustment of tax rates. According to the provisions of the "Legislation Law", the tax reform must be carried out in accordance with the legal procedures.
Analysts believe that after the VAT reform, it is necessary to continue the reform of the consumption tax, incorporate the luxury consumption into the consumption tax collection, and establish a complete connection between the VAT and the consumption tax. The consumption tax will be expanded to adjust the tax structure and adjust the collection Direction reform.
The "Notice" said that China's consumption tax legislative proposals for the first draft delivered no later than June 30, 2018; final report consumption tax system legislation international comparative study delivery no later than December 31, 2018.