Study On The Legal System Of Consumption Tax In China

In recent years,the frequent adjustment of the consumption tax has caused the public to investigate the legality of the legislative power of tax collection.How to understand the consumption tax,how to improve the consumption tax system and how to make the adjustment of consumption tax in accordance with the provisions of the law,this paper discusses from these points.At present,the consumption tax of our country is mainly based on administrative laws and regulations,and the adjustment of the tax elements is carried out in the form of departmental rules.First of all,this paper expounds the general analysis of the consumption tax,the consumption tax is a kind of tax which is different from other goods.Based on this concept,the main features of the consumption tax are derived,which are characterized by a specific range,easy to pass on,and obvious.Compared with other taxes,the consumption tax has the characteristics of emphasizing the flexibility of the section,the collection of tax sources and the collection of the tax revenue,the clear orientation and the relief.Secondly,based on the analysis of the status quo of China's consumption tax law system,which focuses on the consumption tax adjustment of the 2006,the consumption tax adjustment is a collection of the biggest adjustment,not only increased the three major categories of goods,but also highlights two important effects of the consumption tax,consumption tax to realize the environmental protection to limit resource consumption and guide rational consumption indirect balance of income distribution.Careful analysis of the adjustment is conducive to grasp the direction of the reform of China's consumption tax,to provide a realistic basis for the improvement of consumption tax legislation.Then summed up the standard problems of administrative regulations of consumption tax in our country: the legal level exists in the legislative level is low,does not comply with the tax legal principle,the legislative process of democracy is not high,authorized by the excessive use.There are some problems in the design of the consumption tax system,such as the limitation of the scope of collection can not meet the needs of the policy,and the price is not conducive to the realization of the purpose of regulation.Then,the consumption tax legislation in western countries,including the United States focus on specific fund for consumption tax revenue,the corresponding maintenance and construction projects,to earmarking;the establishment of the United States,Russia and France are taxes by the legislature in the form of law to develop,such as the United States,"the United States Internal Revenue Code" Russian Federation,Russia's "tax code" and the French "French tax code".In the process of tax legislation,we should pay attention to the principle of legislation,constitutional principle,rule of law,democratic principle,scientific principle.The tax legislative work of the preparatory work is relatively abundant,a draft law to produce first need through the analysis,a number of professional organizations to discuss and study,review,make a full assessment of social impact on tax law by experts and scholars,and then through the legislature vote,so as to ensure the strict legal tax science.Finally,according to the foreign experience and domestic situation,the author puts forward some suggestions on the legislation of consumption tax in our country.In the process of legislation,we should establish the guiding principle of the legislative principles in the process of amending the law in the future.The tax legal principle is the fundamental principle of legislation,problems of configuration and the implementation of the principle of tax legal ownership can sort out tax legislation,clear the legislature and administrative power boundary,the taxpayer shall pay taxes according to law,administrative organs in accordance with the law of Taxation has an irreplaceable role.The tax law has the professional technology,the legal principle of taxation execution does not prohibit the authorization,clear content authorization in the legislative process,and after the authorization should be full supervision of the authorized department authorized to use the legality of tracking to ensure the correct and efficient use of force is authorized to promote the effective implementation of the authorized purpose.In the implementation of the law,the establishment of a regular assessment system,tax items,tax rates,tax and other tax elements of the necessary and reasonable assessment.Put forward the legislative content of consumption tax proposals: the implementation of the price for the realization of national consumption tax adjustment policies,guide the direction of consumption,adjusting the consumption structure and limit the specific commodity consumption has positive significance;central local consumption tax sharing,the establishment of a special fund for environmental protection,energy conservation and maintenance of specific projects will be part of the service industry into;the scope of consumption tax levy to help achieve the redistribution of income,consumption behavior;consumption tax will be clear in the legislation,will make the next number with the development of the tax adjustment,but also more in line with the law of predictability,and conducive to the development of social economy.