Research On The Legal System Of Income Attribution Of Consumption Tax In China

The income attribution of consumption tax is closely related to its own tax structure and attributes on the micro level and to the national financial system on the macro level.The current reform of consumption tax is an important part of the new round of fiscal and taxation system reform.To reform a single tax law,first of all,we should clarify its legislative purpose,trace its source,and explore the original intention of legislators when they legislate.Then,we should re-examine and reorient its functions in the light of the new connotation endowed by the development of the times,as is the case with the reform of consumption tax law.From the original function of organizing financial revenue,consumption tax gradually derives three functions with the development of society: adjusting residents' income,correcting negative externalities and guiding rational consumption.The reform of the attribution of consumption tax revenue can not be separated from the analysis of these functions.From the specific tax items design of consumption tax,it basically corresponds to the functions of consumption tax.With the evolution of the function of consumption tax,while discussing the attribution of income,consumption tax also needs to redesign the tax elements of consumption tax from the inside so as to meet the needs of modern consumption tax law.Whether as a central tax,a local tax or a shared tax,the consumption tax should adhere to the correct value orientation in the tax system reform,which is embodied in the following basic principles of tax law,including tax legality,tax fairness,tax efficiency,etc.It should pay attention to the coordination of various interests in the way of reform,such as national policy orientation and consumer self-determination.The legitimate rights and interests of the body and so on.Under the background of governing the country by law and legalizing taxation,we should pay more attention to the leading role of the written single-line tax law in the consumption tax as a whole,and prevent the "secondary legislation" of the administrative organs.Besides,we should follow the basic principle of matching the power of affairs and financial power in intergovernmental financial relations.Under the background of the increase of business operation,the tax interests of central and local governments are unbalanced,and the local finance is facing a huge fund gap.It is particularly important to divide the consumption tax,which is currently the central tax,into local governments.In view of the fact that consumption tax does not conform to the jurisprudential attribute of local tax,and after a detailed comparative analysis of the above three modes of income attribution of consumption tax,it is more appropriate for China to position consumption tax as central-local shared tax.Among many consumption tax sharing mechanisms,such as proportional sharing,additional sharing and tax base sharing,it is more appropriate to adopt tax base sharing through comparative analysis of various sharing mechanisms.According to the items of consumption tax,they are divided between the central and local governments.Automobile consumption tax and vehicle purchase tax are merged into the local tax base.Smoke,alcohol and refined oil are divided into the tax base shared by the central and local governments.Environmental consumer goods and high-end commodities except refined oil are included in the central tax base.It is also necessary to clarify the important position of the selection of Taxation links in the reform of the attribution of consumption tax revenue.It is advocated that the taxation links of some consumer goods should be pushed back to the retail links,which should be coordinated with the construction of specific tax items of the tax base sharing model between central and local governments.In addition,in order to establish a centrally shared tax system of consumption tax,we should expand and reduce the tax base of consumption tax,design the tax rate of consumption tax scientifically,and pay attention to the tax coordination between consumption tax,value-added tax and environmental protection tax.