The Improvement Of Excise Tax Reform In China

Excise tax with the function of financial income and special regulating function,has the selectivity of taxation scope,the flexibility of practical application and other significant characteristics,thus becomes the categories of taxes that are paid attention to by all countries in the world.Excise tax revenue grows rapidly in China,but because of the defects in the design and administration of tax system,which not only weakens the regulating function of the excise tax,but also has the reverse regulation consumption.Therefore,in order to realize the function of macro-regulation and control by the government using the means of tax,we must accelerate the pace of reform and perfect the system of excise tax in our country.At present,excise tax is imposed on 15 classes of consumer goods in China,to give priority to with flat rate price,tax included in price.At the same time,the links of paying taxes concentrate on productive link.Found in a excise tax system applied in practice,our country didn’t get full play to the adjustment function of excise tax.The main reason has the following several aspects: First,the design of the function of the excise tax system is not clear,and still focus on the organization’s financial revenue;Second,tax system elements exists the lagged and disjointed taxation scope,the thick line of tax rate’s structure,the single link of tax and covering up the tax price and other defects.All elements are leading that the excise tax to play in regulating the consumption structure,negative externalities,income redistribution,the upgrading of the industrial structure and other aspects of the role is not significant;Third,the excise tax collection authority fully vests in the central,which blocks enthusiasm of excise tax to play a regulating function of local government.At the goal of the regulation function,the development of economic globalization makes the international convergence of tax system deepening,and the practice of the excise tax system reform in developed countries has provided valuable experience to perfect the excise tax system in China: First,we should expand the scope of the tax moderately,in order to adjust the negative externalities and the income redistribution function;The second is to set up the high level of excise tax rate,class division meticulously;Third,according to the characteristics of the tax source flexibly set up tax links;Fourth,the excise tax implement tax excluded in price.Fifth,based on the characteristics of tax sources,we reasonably divide excise tax revenue.To better implement the government’s macro-economic regulation and control function,perfect the system of excise tax in our country,we should be to adjust the function as the main target,both organization revenue function.In adhering to the “fair”,“efficiency” principle,on the basis of this goal and design to improve the system of excise tax: one is discretion for expanding the scope of the tax,for example,increase more high pollution resource commodities,update new high-end luxury items and consumer behavior;two is to improve the commodity tax rates,subdivide tax bracket;Third,in view of the collection and management level,tax link gradually two-step be moved to the retail link;Four is to use tax excluded in price to guide consumption;Fifth,it is reasonable to build the excise tax sharing system;Six is to speed up the reform of the excise tax system,we need the tax collection and management level,the relevant environmental science and technology and other supporting measures make a joint response.