The Levy Of Luxury Consumption Tax Is Widely Adopted By Many Countries.

< p > recently, it is reported that the state will levy a 20% luxury consumption tax on luxury cars priced over 1 million 700 thousand yuan.

Although the news has not been officially confirmed, no matter whether it is in the direction of tax reform or the spirit of maintaining social fairness, it is reasonable to buy a luxury car to pay a consumption tax.

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< p > the wheelbase of luxury cars is generally more than 3000 millimeters, and the engine displacement is more than 3 liters.

For such a "burn" machine, no consumption tax can be denied.

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< p > putting more high-end luxury goods into the scope of consumption tax collection is an important step to improve the tax system, which is conducive to regulating the gap between the rich and the poor and promoting fair distribution through pfer payment.

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< p > the opinions on deepening the reform of income distribution system announced at the beginning of this year also pointed out that we should rationally adjust the tax items and tax rates of some consumption tax, and bring some high-grade entertainment consumption and high-end luxury consumer goods into the scope of levy.

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< p > as a means of regulating production and consumption and redistribution of social wealth, the Levy of luxury consumption tax is widely adopted by many countries.

For example, the US regulations impose a 10% luxury tax on cars priced over $30 thousand.

Sweden's consumption tax generally ranges from 20% to 25%, and its after tax price will probably double to some commodities that the government does not encourage consumption, such as luxury goods.

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At present, China's means of regulating income distribution need to be further enriched in P.

It is the legislative principle of personal income tax to make "high income earners pay more taxes, and those who pay less or pay less taxes".

In September 2011, China raised the threshold of personal income tax to 3500 yuan, which initially reflected the spirit of low income earners paying less tax.

On the other hand, the progressive tax rate implemented by personal income tax embodies the principle of high income earners paying more taxes. However, due to the large number of cash pactions, the diversity of personal income sources, the imperfect property registration system and the inadequate construction of information sharing system, there is inevitably a "grey area" in the process of tax collection, which has caused considerable difficulties for Jian to control the real income of high-income groups.

From the current tax department tax collection situation, wages and salaries items still occupy the vast majority of personal income tax.

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< p > > overall, at present, the tax on high income earners in China is still relatively small. In the world, property tax, which is mainly collected by the rich, is not perfect in China.

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< p > > therefore, in the future adjustment of tax structure, we should embody the function of fairness of the two distribution, and form a tax system conducive to structural optimization and social equity, so as to deepen the reform of income distribution in the tax reform.

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< p >, moreover, the tax revenue growth rate of our country has been slowing down, but the rigid demand of the government to protect people's livelihood is constantly increasing.

The government should also pay close attention to open source.

Through the luxury tax and other means to levy taxes on high consumption groups, and then pfer payments to people's livelihood, this will make the whole tax system more reasonable and effective.

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