Legislative Conception Of Consumption Tax Reform In China

With deepening of the reform of fiscal and taxation system in China,The Business tax reform VAT has made a gradual progress,Reform Consumption tax also gradually put on the agenda.Our consumption tax has existed since the founding of new China,But the current Provisional Regulations on consumption tax promulgated by the State Council in 1994.Since the promulgation of the provisional regulations,it's experienced several reforms with the economic development.However,the previous reform of the consumption tax is based on the "economic growth" of macroeconomic goals.From the tax system reform urgency,the feasibility of the adjustment of the consumption tax,and the legitimacy of the reform process,the tax itself is less concerned about the rationality.With the development of economy and the transformation of society,some new requirements are put forward for the design of our tax system.The consumption tax in the scope of tax collection,tax rates and the design of the tax system,the distribution of income rights and other aspects of the concept of tax and gradually conflict.Therefore,For the upcoming consumption tax reform,not only to the tax justice as the value orientation of the perfect system,the reform process should be legitimacy,to construct the tax justice concept of consumption tax.The part one is the interpretation of tax justice and consumption tax.Firstly,the interpretation of the concept of tax justice,From the of the oppose and the unity of the state property right and private property right.The implementation of the legal principle of taxation is the formal justice of tax.The procedural justice of tax should guarantee the right to participate in tax payment;The substantive justice of tax is the balance of tax fairness and tax efficiency,and the consideration of social public interest.Secondly,through the introduction of the concept,characteristics and functions of the consumption tax,this paper discusses the reflection of the consumption tax on the tax justice.The second part is the reflection and reference of foreign consumption tax legislation on tax justice,Firstly,it introduces the main contents of the EU and the United States consumption tax legislation from the tax scope,tax rate design,tax incentives.Secondly,from the perspective of tax justice to evaluate the above legislation and draw reference for us.The third part is the change of consumption tax from the perspective of tax justice.Firstly,it introduces the origin,development and current situation of China's consumption tax.Secondly,from the legal form of the current consumption tax,the way of the previous adjustment and the design of the specific tax system,discussion the conflict between the consumption tax legislation and the concept of tax justice.The fourth part is the legislative conception of the reform of consumption tax in the context of tax justice.From the perspective of tax justice,combined with the current background of deepening the reform of the taxation system,Suggestions form the development of consumption tax and strict norms of authorized legislation,protect people's right of participation,improve the main tax levy scope,optimize the tax rate design,distribution of tax rights,establish a consumption tax earmarking.