Research On Consurmption Tax Reform Of Tax Payment Stages

The 18 th Central Committee of the Communist Party of China(CPC)approved a decision on major issues concerning comprehensively deepening reforms(hereinafter referred to as decision).For the first time,deepen fiscal and taxation reform was included in deepen reform Comprehensively to achieve the general objective of the approved reforms is to improve and develop socialism with Chinese characteristics and push on with modernization of the country's governing system and capabilities,At the same time.Good fiscal and taxation systems are the institutional guarantee for optimizing resources allocation,maintaining market unity,promoting social equity,and realizing enduring peace and stability.We must improve legislation,clarify powers and responsibilities,stabilize tax burdens,reform the taxation system,which including value-added tax,consumption tax,resource tax,personal income tax,real estate tax,environmental protection tax.establish a modern fiscal system to mobilize the initiative of both the central and local governments.In terms of consumption tax reform,the decision pointed out to adjust tax links,tax rates,and the scope of consumption tax.the high energy consumption,high pollution products and some high-end consumer goods should be built into collection range especially.The consumption tax in our country is on the basis of collecting the value added tax on the goods,and choosing a kind of taxes which are levied on a small number of consumer goods and belongs to the category of turnover tax.To ensure effective consumption tax adjustment function,reform has never stopped.The biggest adjustment twice occurs.in 2006 and 2008 respectively In April 2006.the Government adjust the consumption tax system from two aspects of taxable items and tax rates,and renew theprovisional regulations on consumption taxand Detailed Rules for the Implementationin 2008.Through summarizing historical consumption policy changes,we can find that reform mainly in tax items and tax rates,the adjustments about the links of consumption tax is very little,which makes people feel confused or regret.At the National People's Congress of the People's Republic of China.Li Keqiang,Premier of the State Council point out that the task of Expanding the scope of VAT can be completed on May 2016.The consumption tax in our country is mainly levied on the production,the processing and the import(except gold and silver jewelry,diamonds and diamond jewelry),and smoke in the wholesale segment to be added.Consumption tax levied in the process of production in spite of low cost management,tax income stability and other advantages,but also facing the source points is not uniform,serious erosion of the tax base,weakening the adjustment function,the problem of the occupation of production enterprise funds.The article puts forward the reform scheme of the consumption tax and the corresponding measures onthe basis of summarizing the foreign link of consumption tax and China's national conditions.As follows: cars and luxury retail sectors to taxation;tobacco,oil products step by step to the retail part of taxation;wine retail chain step by step to taxation.At the same time,We should adjust the consumption tax rate of some products,transform tax included in price into tax excluded in price,to ensure the reform smoothly.