Research On Perfection Of Tabacco Consumption Tax Legal System Of China

Tobacco consumption tax is an important means for regulating the development of tobacco industry in the world.As a kind of tax control,it can play a direct and significant regulation of the problems in the development of tobacco industry.Overview of the world,tobacco control and prohibition of tobacco consumption has become a general trend.China has also spared no effort to promote the tobacco consumption tax legal system to improve and optimize.However,due to historical,institutional,social and other reasons,China`s tobacco consumption tax still has some issues that the taxation has a weak control of tobacco consumption,barriers to the healthy development of tobacco industry and many other issues to be solved.In view of this,this paper uses the methods of history,comparison and normative methods to find a concrete way to perfect the legal system of tobacco consumption tax in China through the study of China's tobacco consumption tax legal system and the universal development trend of the world.In addition to the introduction,this article is divided into four parts,the main contents are as follows:The first part is the analysis of the system of tobacco consumption tax in China and the analysis of problems.In the discussion of the status and specific operation of tobacco consumption tax in China,the problems such as weakening tobacco function,unequal tax rate division and imperfect tax structure are found,and the production of these problems is analyzed.Finally,it points out that improving the process should give priority to solve these problems.The second part begins with the introduction of the concept of tobacco consumption tax and its function orientation,and draws out the general trend of tobacco consumption tax development.Then from the general principle of taxation and the negative externalty theory,the equity tax law mechanism and the tax shifting theory in tobacco comsumption,indicating the possibility and the necessity of the improving of tobacco consumption tax system.The third part compares the taxation system of tobacco consumption tax in the world from five aspects: collection and management authority and taxation system,taxation standard,taxation method,collection procedure and comprehensive tax rate.It also summarizes the enlightment and experience that may be beneficial to our country.In the fourth part,the paper puts forward five suggestions on the specific problems in the tobacco consumption tax system in China,according to the general trend and advanced experience in the legal system of tobacco consumption tax in the world.First,change the division of tax right,eliminating the local protection dilemma of the development of the tobacco industry.Second,the tax rules from the price inclusive tax to the price exclusive tax and increase tax transparency so that the comsumers have a correct understanding of the proportion of the tax in the price.Third,taxed in wholesale sales cycle,making it more fit the essence of consumption tax.Fourth,increase the proportion of ad valorem to promote the healthy competition and orderly development of tobacco enterprises.Fifth,gradually increase the level of tobacco consumption tax burden,inhibiting excessive consumprion of tobacco products.