The Current Situation And Reform Measures Of The China's Luxury Consumption Tax

Although the China's luxury consumption presents a slowdown trend,in the year of 2015,the consumption is still have 113 billion RMB,and in the global markets,Chinese proportion has exceeded 30%.And the consumption structure has been changed,the luxury services have grown fast.In the current economic situation,analysis of luxury consumption tax system in our country,has more realistic significance.Through the research and discussion,this paper hopes perfect the tax system,enhance the function of the consumption tax on raising fiscal revenue,adjusting consumption,achieving the optimal allocation of resources.Based on the above situations and purposes,on the national bureau of statistics web site,the author collected our country's related data in recent 20 years,mainly including the revenue of consumption tax and GDP.Then calculate their respective growth rates and research on their correlation.Besides,look for some reports,issued by Bain and Alibaba.At the same time,read a great of papers related to luxury consumption tax.Summarize the definition of the “Luxury” and their point views.At last,this author makes a detailed analysis of the luxury consumption tax problems existing in the tax scope,tax rate and tax payment stages,and gives a feasible solution,using the updated luxury consumption data to analyze.At first,this paper mainly introduces the related concepts,including the definition of luxury and the luxury consumption tax.And then,the paper describes four development phases of China's luxury consumption tax system,mainly including at the beginning of the founding of our country,consumption tax is imposed;in 1958 ~ 1978,the adjustment of luxury consumption behavior;in the early reform and opening up,the especial consumption tax is imposed;after 1994,luxury consumption tax to establish and perfect.Then it is concluded four rules to improve the luxury consumption tax.The precondition for reforming is the economic changes.The scope is larger and larger.The rate is stably higher.And it is changing from single process of levying to double.Thirdly,there are three problems existing in the current luxury consumption tax system.With luxury goods consumption compared with the data of total tax revenue,it is concluded that China's consumption tax levy scope is too narrow;compared with South Korea,our country's tax rates are lower,which is bad for playing its role;tax link to focus on manufacturing three questions.At last,the paper makes some advice.At present,luxury consumption tax system in our country should expand the tax base,increasing luxury items and luxury services,solve the problems of the current tax consistent with luxury consumption and increased tax revenues;properly higher tax rate,strengthening the tax consciousness;increase the retail stage to tax,solving the problems of unreasonable distribution of tax sources,give full play to the tax regulation of economic function.