By Way Of Consumption Tax &Nbsp; Ministry Of Finance Or "Qiao" To Collect Environmental Taxes.

Cancel cosmetics

"We should improve the consumption tax system and bring some products that are prone to environmental pollution, consume a lot of resources, and some high-end consumer goods into the scope of consumption tax."

This is what our reporter read the 2011 budget report.

For many years, we have repeatedly mentioned that the reform of the consumption tax system that has been introduced in the phrase "consummation of the consumption tax system" has been clearly stated in the official documents of the Ministry of finance.

According to the analysis of professionals, the direction of tax adjustment in the budget report is to include the above varieties in the scope of consumption tax, rather than to cancel many excise taxes, including luxury goods, in rumor.

Liu Huan, deputy dean of the tax School of Central University of Finance and Economics, analyzed that from the perspective of the reform of the consumption tax, it agreed with the discussion of the environmental tax levying consumption tax in the academic circles. That is, because the environmental tax bill independence law is very difficult, and the consumption tax also has the function of promoting energy conservation and emission reduction and guiding the ideal consumption, we can add some tax items under the consumption tax to levy taxes on environmental pollution and resource consumption.

Clear direction of tax reform

Reviewing the progress of the consumption tax system reform in recent years, as the main tax category to regulate product structure, guide consumption direction and protect national revenue, this year, finally, there is a clear direction.

In the 2010 budget report, the phrase "consummation of consumption tax and property tax system" is only related to the consumption tax reform.

In November of that year, Xie Xuren, Minister of finance, made a relatively clear statement in the article "seeking truth", that is, we should rationally adjust the scope of consumption tax and the structure of tax rate, and give full play to the role of consumption tax in promoting energy conservation and emission reduction and guiding rational consumption.

This has laid a groundwork for this year's budget report to further clarify the direction of consumption tax reform.

In fact, whether from the original intention of setting up the current consumption tax or the previous intention of the reform of the consumption tax, the scope of the consumption tax is emphasized on the adjustment of consumer goods, such as luxury goods, high energy consumption products and so on.

As early as 2006, when consumption tax was adjusted, the tendency was very obvious.

In order to strengthen the function of consumption tax to regulate income and promote fairness, new high-end consumer goods tax, such as golf balls and ball tools, high-end watches and yachts, has been added. In order to enhance the protection function of consumption tax on natural resources and ecological environment, we have added wooden disposable chopsticks, solid wood flooring and other tax items; in order to balance the tax burden of different oil products and promote energy conservation, we have added lubricating oil, fuel oil, aviation kerosene and other sub items under the original product oil tax.

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According to the change of residents' consumption level and the adjustment of consumption policy, the tax items of skin care and hair care products have been abolished, but the consumption tax of cosmetics is still 30%.

In recent years, overseas purchases and travel abroad are increasing, including calls for reducing or even cancelling consumer goods such as cosmetics and jewellery.

However, judging from the statement of the Ministry of finance, which is mainly studying the consumption tax, it does not involve reducing the consumption tax on luxury goods. On the contrary, some high-end consumer goods will be included in the scope of consumption tax.

The consumption tax regulates the industrial development structure and functions more and more clearly.

It is reported that when the fuel tax reform was carried out in 2008, it was also through the establishment of tax items under the consumption tax to avoid the difficulties in the reform process. The success of the "mosaic reform" and the energy conservation and environmental protection orientation of consumption led to a new solution to the environmental tax in the brewing.

Reporter interviewed found that in the question of how to achieve the environmental tax, the thinking of the parties concerned is different, coupled with the relative difficulty and complexity of the environmental tax bill independent law. Finally, the introduction of the environmental tax may take many years, which also provides a precondition for its access to consumption tax.

Thus, the industry began to discuss the idea of using environmental tax to levy consumption tax. Liu Huan told reporters that the idea of environmental tax to pass consumption tax was universally recognized in the academic circles: "if we want to introduce the environmental tax as soon as possible and play the role of energy conservation and emission reduction, the environmental tax can be realized through the consumption tax, and the environmental tax can be designed as one or several tax items of the consumption tax, so that only the State Council can pass it."

In fact, many taxes and fees are related to environmental protection. For example, the tax on vehicle emissions in consumption tax can be regarded as environmental tax. The fuel tax collected in the form of consumption tax also has the effect of energy conservation and emission reduction.

However, the consumption tax reform has explicitly incorporated some products that are prone to environmental pollution and consume a lot of resources into the scope of taxation. Does this mean that there is no clear definition of environmental tax.

At the March 20th China Development Forum, Xie Xuren explained the contents of the environmental tax in 12th Five-Year when he detailed the reform of the taxation system. Instead, he reiterated the formulation of the budget report in his speech.

The similar position of the Ministry of finance has made Liu Huan doubt whether the relevant departments have accepted this assumption and carried out relevant research.

Liu Huan said that if we can enhance the environmental protection effect of the consumption tax, we should include some highly polluting and energy consuming chemical products, plastic bags, batteries and so on into the consumption tax category, and the problem of environmental tax collection can be solved.