The Perfection Of China's Excise Duty System Under The Statutory Principle Of Taxation

China's excise duty belongs to the special consumption tax,and it emphasizes the exertion of the tax adjustment function more than the value-added tax.The adjustment function of China's excise duty includes guiding consumer behaviors,correcting negative externalities,and adjusting income distribution.From the historical perspective of the development of China's excise duty,the regulation function of excise duty is continuously strengthened.In the current context of the “Business Tax Replaced with Value-added Tax” and the rise of the consumer economy,excise duty must play a more powerful role in tax adjustment.The statutory principle of taxation has been introduced into China and established in the law.However,it has not been implemented in China's excise tax system yet,which not only makes China's excise tax legislative body been confused and the legislative process anomie,but causes irrational design of tax items,unscientific tax rate design,and a single taxation.All of these issues have affected the regulation function of China's excise duty.On the surface,the problem with the excise duty system is that the statutory principle of taxation is not in place,but the deeper reason is that the statutory principle of taxation requires that the laws can only be enacted by the National People's Congress and its Standing Committee can stipulate the establishment of taxes,the determination of tax rates,and tax collection and management.The regulation function of China's excise duty is realized through the establishment and cancellation of taxes,the adjustment of tax rates and the adjustment of the collection procedures,which undoubtedly limits the function of the excise duty adjustment.Therefore,the key to implementing the statutory principle of taxation in the excise tax system is to resolve the conflict between how to reconcile excise tax flexibility with the stability of statutory principles of taxation.First of all,the uncertainty and variability of the excise duty adjustment should not be taken as the law characteristics of realizing the adjustment function.It should also be acquired that the implementation of the statutory principle of taxation is not only to guarantee the scientificity and rationality of the adjustment of excise duty,but to bond the purpose of adjustment function of excise duty with the individual interests of taxpayers.Second,we should clarify the distribution of the legislative power of the excise duty,promote the legislation of the excise duty of the People's Congress,improve the excise tax authorization legislative system,and expand the statutory principle of taxation appropriately.Finally,at the micro level,to better exert adjustment function of excise tax,the design of excise duty items must be improved,the excise duty rate should be optimized,and the taxation of excise duty also need to be changed.