Research On The Taxation Link And Revenue Attribution Reform Of Refined Oil Consumption Tax

According to the promotion Plan issued by The General Office of the State Council in 2019,the consumption tax will be "moved later and steadily transferred to local areas".However,the plan does not specify which tax items will be reformed in the future.From a series of major national strategic perspectives,such as ecological civilization construction,green and low-carbon development,energy structure transformation and upgrading,and carbon peak and carbon neutrality,the consumption tax on refined oil is not only the second largest item of consumption tax,but also an important part of promoting national green development.Therefore,the feasibility of its reform needs to be discussed.This paper discusses the link of product oil consumption tax reform backwards and ruled the local theoretical basis,from the perspective of logic,the reform will be taken from both longitudinal and transverse impact central financial resources and regional financial resources allocation structure,make it more in line with the principle,benefit principle and externality,clarify the reform leave foreshadowing for later analysis.Secondly,this paper argues that whether the reform of consumption tax on refined oil products can be promoted or not needs to consider three points: first,the collection and management can be controlled;second,the regulation function can be better played;third,the current distribution pattern of financial resources can be optimized.According to tax link back is the prerequisite of income belonging to reform this basis,this article first to the link of product oil consumption tax backward-shift reform carried out feasibility analysis,through the analysis of the historical evolution and the conditions of the existing collection,this paper argues that in retail link tax can effectively solve the current production regulation tax erosion,not significant,It can realize the original intention of guiding and regulating refined oil consumption while controlling tax collection and management.Then,on the basis of the reform of the tax collection link,this paper further discusses the impact of the overall reform,including the income attribution reform,on the distribution pattern of financial resources between the central region and the regions.This paper abandons the qualitative analysis method adopted by most scholars and chooses to use existing data to simulate the reform.Based on the research of the refined oil consumption tax essence of income distribution,the author found that the current system of central has about 60% of the refined oil consumption through the form back to the place such as transferring payments,so this article chose to reform in all provinces before the annual origin under the principle of refined oil consumption tax revenue over the center of the stock will be 40% of the revenue,Based on this,the incremental income of each region can be obtained from the reform is determined,and then the impact of the reform on the pattern of financial distribution is comprehensively analyzed by using multiple indicators such as income growth rate,financial gap reduction rate,regional concentration,Gini coefficient and so on.The simulation results show that the reform has significant advantages over the original tax system in increasing local financial resources,easing financial pressure and promoting inter-regional financial balance,but there are still shortcomings in protecting the interests of individual provinces with large production and weak consumption.Finally,after comprehensive consideration,the consumption tax on refined oil meets the requirements of the reform and can meet the expectations of the reform,but there is still room for improvement.Based on this,this paper puts forward the corresponding optimization plan,on the one hand,to further improve the tax collection and management system,implement the price tax separation system and establish the tax rate adjustment mechanism,better guarantee the realization of income and regulation function;On the other hand,the establishment of income regulation mechanism,in the form of income regulation fund,to protect the enthusiasm of the reform of provinces,promote the reform of fast,steady and effective progress.