High Grade Fur Is Considered To Be Included In The Category Of Consumption Tax Reform.

The consumption tax reform is expected to accelerate. Experts expect more high consumption, high energy consumption and high pollution products and services will be included in the scope of taxation.

With the expansion of the consumption tax, the tax rate of some consumption tax items will also continue to be adjusted. Last year, the oil product consumption tax and cigarette consumption tax rate increased.

Zhang Xuedan thinks that the tax items of some consumption tax in the future may be allocated to local governments, but the premise is that the levy link should be changed to the retail sector.

Zhang Xuedan, director of the center for public revenue research of the Chinese Academy of fiscal Sciences, said that the consumption tax is expected to continue to expand. In the future, the products of serious environmental degradation such as disposable non degradable materials (such as plastic bags), ozone destroying chemicals and so on, private aircraft, high-end fashion, high-grade grass skin and other new luxury goods are expected to be included in the scope of consumption tax collection.

In addition, after the business tax reform VAT (hereinafter referred to as the camp changed to increase), the former part of the business tax with a high tax rate (up to 20%) has been changed to 6% of the value-added tax, and the tax burden has been reduced significantly.

In order to guide consumption, these high-end clubs, high-end beauty, high-end entertainment and other services are also expected to be included in the scope of consumption tax collection.

As an important tax to regulate consumption, the consumption tax reform is the highlight of this round of fiscal reform. In 2015, the domestic consumption tax revenue exceeded 1 trillion yuan (10542 billion yuan), an increase of 18.4% over the same period last year.

In the third Plenary Session of the 18th CPC Central Committee, the direction of consumption tax reform was clarified: adjusting the scope, links and tax rates of consumption tax, and putting the high energy consumption, high pollution products and some high-end consumer products into the scope of levy.

In February 2015, the Ministry of Finance issued the document to include batteries and coatings in the scope of consumption tax, with a tax rate of 4%, and opened a new round of expansion of consumption tax.

Earlier in 2006, there was a major adjustment in the scope of consumption tax. Golf and ball goods, high-end watches, yachts, wooden disposable chopsticks, solid wood flooring, naphtha, lubricants and other commodities were included in the scope of consumption tax collection.

At the national financial work conference held at the end of last year, Lou Jiwei, Minister of finance, put forward the task of "adjusting the scope, collection link and tax rate of some items" in the tax reform task this year.

In the 2016 government budget report released in March this year, the consumption tax reform was placed in the second place of tax reform after the camp was changed to increase.

In May this year, the State Council promulgated the State Council's reform and Development Commission's notice on deepening the reform of the economic system in 2016.

With the comprehensive promotion of the camp reform and increase in May 1st and the comprehensive assessment of resource tax levying, it is clear that the reform of consumption tax will take place in July 1st after the full start of the reform. The adjustment of the scope of levy is the first step.

Zhang Xuedan, who has long been concerned about the consumption tax reform, has revealed that the consumption tax is bound to expand.

Through many reforms, the scope of consumption tax in China is gradually expanding. However, from the perspective of economic and social development and tax adjustment, the scope of consumption tax collection is narrow and the tax base is relatively small.

Zhang Xuedan's Institute of fiscal Sciences, formerly the Ministry of Finance and finance, is the think-tank of the Ministry of finance.

Zhang Xuedan said that at present, the consumption tax has not included part of the high energy consumption, high pollution and resource products in the collection scope, such as large motor vehicles, washing products, pesticides, plastic bags, disposable packaging, destruction of ozone layer chemicals and electronic products and other high energy consumption, high pollution and capital products.

Some high-end consumer goods, such as the purchase (rental) of private aircraft, high-end clothing, high-grade wood furniture (such as red wood furniture), as well as part of the entertainment of high-end consumer behavior have not been included.

"Such as large motor vehicles, large power consumption refrigerators and air conditioners, and high-end consumer goods, bird's nest high-end health care products and high fashion goods can be included in the scope of consumption tax collection."

Zhang Xuedan told reporters.

Expanding the scope of levy has become an official consensus.

Lou Jiwei's book "a number of major issues on fiscal reform and development" has suggested that more high consumption, high energy consumption and high pollution products and services should be included in the scope of consumption tax collection.

For example, adding products such as disposable non degradable products, precious metal battery products and other serious environmental damage products, high-end luxury goods, high-grade fur, private aircraft and other emerging luxury goods, high-end clubs, high-end beauty, high-end entertainment (after the end of business to add to the end).

The book, published in March 2014, recommended that the battery should be included in the consumption tax levy in February last year.

In May 1st this year, the life service industry, including the entertainment industry, was added to the camp. The entertainment industry had previously implemented the 5%~20% rate tax rate, and the specific tax rate was determined by the provinces within the scope stipulated by the tax law.

For example, Guangdong stipulates that the business tax rate of ballroom, ballroom, Cara OK is 15%, golf and Internet bar 10%, entertainment, music teahouse, billiards and bowling alley 5%.

After the camp changed to increase, the value-added tax rate of the general taxpayers in entertainment industry was 6%, the small scale taxpayer's levying rate was 3%, and the tax burden was reduced obviously.

Zhang Xuedan told reporters that for those high-end entertainment industries with high tax rates, the tax burden dropped significantly after the camp was changed. The government will impose a consumption tax on this part of the entertainment industry to control high consumption.

As of press release, the relevant departments did not explicitly include new products or services within the scope of consumption tax.

Consumption tax has not been expanded. According to the development of economy, society and people's living standards, some of the former high-grade consumer goods have gradually become the necessities of life and will be removed from taxation.

For example, at the end of 2014, the State Council approved the cancellation of the consumption tax on small displacement motorcycles, automobile tires, lead-free gasoline and alcohol.

At present, the general consumption of cosmetics, such as consumer goods, is subject to a 30% consumption tax rate. The abolition of general cosmetics consumption tax is increasing.

Zhang Xuedan told this reporter that the general cosmetics will not be removed from the scope of the levy depends on how the official consideration, which involves the issue of how to distinguish between general cosmetics and high-grade cosmetics.

One consideration is to raise the tax rate of high-end cosmetics and reduce the rate of ordinary cosmetics based on commodity prices.

except

Adjusting the scope of levy, the existing consumption tax items and tax rates will also be adjusted.

Some luxury goods, high polluting products and non renewable scarce resources will be raised.

At present, the state has set a high tax rate on some ordinary consumer goods, but the tax rate on products or behaviors that should be levied at high taxes on luxury goods, high polluting products and non renewable scarce resources is not high.

For example, cosmetics that have become the necessities of most women's life are applicable to 30% of the tax rate and yachts for a small number of people.

The tax rate is only 10% and 20%.

From the end of 2014 to the beginning of 2015, the consumption tax of refined oil was raised three times, and the consumption tax such as gasoline rose to 1.52 yuan per litre, and the consumption tax of diesel increased to 1.2 yuan per litre.

In May 2015, the tobacco consumption tax was raised, the rate of ad valorem tax in the wholesale section of cigarettes was raised from 5% to 11%, and the volume tax was added at 0.005 yuan / branch.

Zhang Xuedan believes that compared with international consumption, the consumption tax rate of cigarettes still has room for improvement.

The existing resource tax products in the consumption tax system are mainly solid wood flooring and wooden disposable chopsticks.

For 5%, the low tax rate is not conducive to saving forest resources and protecting the ecological environment.

In the current economic downturn, enterprises are extremely sensitive to the tax burden. For example, the China Flooring Association applied to the relevant departments last year to cancel 5% of the solid wood flooring consumption tax.

Under the background of national tax reduction, the government is also very cautious about expanding the consumption tax.

Zhang Xuedan said that the dynamic adjustment mechanism of the scope of consumption tax should be established. Based on the economic and social development and the changes in the standards of high energy consumption, high pollution, resources and the classification of high-end consumer goods, the scope of consumption tax should be adjusted at the right time.

And optimize the structure of consumption tax rate, and rationally adjust the tax rate.

In addition, the business tax of local main categories of taxes has been withdrawn from the stage of history with the overall promotion of the camp.

"The state may consider delimit some of the taxable items of consumption tax to the place, but the premise is that the tax collection link must be changed from production links to retail links."

Zhang Xuedan introduced.

The retail tax is a one-time acquisition from the retailers to the final consumers. It has the characteristics of simple operation mechanism and wide scope of levy. However, compared with tax collection in production, the difficulty of collection and management has increased. If it can not be controlled well, the cost of collection will be greatly improved.