Research On The Taxation Model Reform Of China's Car Consumption Tax

In December 2019,the state released the draft of the consumption tax law of the People's Republic of China.The collection mode of consumption tax has once again become a major focus of the society.According to the decision of the CPC central committee on major issues concerning comprehensively deepening reform adopted at the third plenary session of the 18 th CPC central committee,the state has specified the scope of consumption tax collection,including products with high energy consumption and high pollution as well as some high-end consumer goods.The draft is also in line with the purpose of the third plenary session of the 18 th CPC central committee,in line with the wave of fiscal and tax system reform,to safeguard the authority and stability of consumption tax from the legal level.This consumption tax solicitation draft generally continues the original consumption tax collection model,car consumption tax reform still has more room.Many experts have suggested that the terms of authorization should be optimized,while highlighting the purpose of consumption tax to promote environmental protection.The implementation of environmental protection tax can restrain the high pollution social behavior to some extent,but its effect is limited.At present,the environmental protection tax in China is only levied on enterprises and public institutions and producers and operators,and does not involve individual behaviors of polluting the environment.The negative externalities caused by pollution are still not properly solved.Automobile exhaust is an important source of air pollution.To promote the development of green tax system is a major goal of China's consumption tax reform.As an important part of China's consumption tax items,consumption tax on cars affects the function of the whole consumption tax system.This paper is mainly divided into five chapters,the following is the specific chapter:The first chapter is the introduction,which mainly introduces the background of the topic,the related research situation and trend at home and abroad,the writing idea,the research method and purpose,the possible innovation and shortcomings.As the introductory chapter,this chapter is a macro control of the whole paper.The second chapter,the main line for China's car consumption tax basis and function orientation,this part of the externality theory and public goods theory as two important support of car consumption tax,but also with bigger space to show China's car consumption externalities and part can economize cost estimates,combining theory with practice,it is concluded that China's car consumption tax function orientation.In the following part,the analysis of the tax model of consumption tax on cars is based on the purpose of effectively realizing its function positioning,and the existing disadvantages of the existing model are studied in many aspects to explore more optimized reform measures.The third chapter mainly tells the historical evolution of Chinese cars and the supporting tax policies related to the purchase and ownership of cars.There are two purposes of this chapter arrangement,is the first Chinese car consumption tax formation and development characteristics of their own,take on the role of social regulation in different periods,grasp the law of development from the historical change,the second is through the car involved in the other classes of taxes,understand the current user purchases of motor vehicles,using the link in tax,tax on the new model for the later design need to consider.Chapter four focuses on the current car tax model problems.Since the development of 2009,China's car market situation,people's concept of buying cars,natural environment bearing capacity and national financial system have undergone great changes,and the consumption tax bears more and more prominent adjustment function and income function.Right now,the speed of the car consumption tax reform lags behind the social development,the emerging tax drawback,such as the factory sales vehicle caused by the concept of fuzzy tax loopholes,super luxury car tax levying point in space,on the basis of cylinder capacity tax tax rate within the long-term adjustment effect is not strong,price tax system design on consumer behavior choice of confusion,new energy car related absence of consumption tax policy,USES the car consumption tax,opaque,etc.,these are the current problems facing the required point in China's car consumption tax reform.Chapter five for the car in the last chapter puts forward mode of consumption tax,on the basis of existing problems,possible specific solutions are given,including the following aspects: the first is to tax part from the original production process changes to retail link,the new concept of the vehicle and plan tax basis,to do the car consumption tax stipulated;The second is based on the social investigation and car consumption market situation,the condition of external reset tax rates,tax category is divided into general external(environmental and traffic)cars and produce special class externalities(the wind of the extravagant luxury consumption)of luxury cars,for extra progressive tax rate characteristics,the higher the discharge pollution,the higher the rate,consumption levels at the same time,the higher the luxury larger tax rate also;Third from the public point of view,strengthen tax transparency,transparency is divided into two levels,tax payments on level reflected in let consumers to know the level of tax burden and the main purpose of national revenue,special fund is special,reflected in the car consumption tax expenditure level detail to the public on a regular basis,the taxpayers' tax purposes' right to know;The fourth is to encourage the development of new energy cars,to give new energy cars appropriate preferential policies,from the system to further guide the car consumption market of green energy.The reform of the tax model of consumption tax on cars will lead the green development of the automobile consumption market.With environmental protection tax,fuel consumption tax,vehicle purchase tax,etc.It will be conducive to the improvement of environmental quality.