Research And Analysis On The Extension Of Consumption Tax To Upscale Consumption Service Under The Background Of "Transformation From Business Tax To VAT Reform"

Domestic commodity tax consists of general commodity tax and tax for special goods,general merchandise,value-added tax general play regulatory role;for the special commodity,consumption tax play a special regulatory role."Before replacing business tax with value-added tax(VAT)" business tax service industry has been facing double taxation phenomenon,with the deepening of replacing business tax with value-added tax(VAT)"that solves the problem of double taxation,but also gradually exposed the original business tax in the tax reform of the current decline in entertainment tax rate cut to reduce the tax burden,tax fairness and tax gap for high-end consumer services,are unable to reflect the" burden ".At the same time,because of the local fiscal revenue" replacing business tax with value-added tax(VAT)"was carried out,resulting in loss of the main local taxes,local fiscal pressures rise,the trend will be more dependent on land finance is obvious.In addition,with the rise of national economic strength,Improving people's living standards,the consumption structure of Chinese residents are from the "consumer goods" to "service experience consumption",to "show off" motivation to produce high-grade consumption greatly distort certain values of young people,for the pursuit of identity is far greater than the value of the service itself,however,the consumption tax reform our country is not timely and dynamically adjust the scope of Taxation,there are obvious "offside" and"Absence" phenomenon,the adjustment of consumption structure,the function of the low efficiency of narrowing the income gap.At the same time,China's consumption tax part of the price of the tax makes consumers passive tax,independent consciousness is not clear.At present our country is in the critical period of economic structural adjustment,promote the "replacing business tax with value-added tax(VAT)" as the main line of the reform of the tax system and tax problems exposed,require the consumption tax should also keep pace with the times with tight reform Step.In this paper,through the collation and analysis of theoretical research andanalysis of the current situation of consumption tax on the consumption tax at home and abroad,the definition of high-end consumer service system concept,basic motivation differences and the basic features,a brief description of China's high-end consumer services for the collection of consumption tax from the excise tax,entertainment tax,entertainment tax to evolution the history and development trend of the business tax,and the analysis of current situation of high-end consumer services,summarizes the present consumption tax,through a large number of the latest data,analysis of the consumption tax to expand around the high grade consumer services and the necessity of the possible economic effects,and relevant experiences at home and abroad,and he's the consumption tax policy in the scope of Taxation,tax,tax rate,the collection of links and collection belonging to comparative analysis,finally,based on the "replacing business tax with value-added tax(VAT)" background,clear the The regulating function of reform of the consumption tax on the consumption tax,based on the laws and regulations,put forward to the high-end consumer service consumption tax reform plan: the scope of Taxation in China,the scope of consumption tax to expand around the life of service in the high-end consumer services,such as high-end tourism services in the upscale hotel outbound tourism,health and social services;the high-grade SPA;leisure and entertainment in the high-end KTV,bars and other high-end leisure sports;high-grade sports club;the way of tax to improve the level of tax collection in China based on step by step for reform of foreign tax,tax on consumption tax levied by the service;according to the hierarchical level the difference between different level of consumption in proportion to the levy,reach the cutoff point of consumption tax is levied;we can learn from foreign to be levied on taxable services occurred,namely consumption and At the same time,the income tax revenue can be divided into the central,then transferred to the local...