Research On The Legal Issue Of Levying Luxury Consumption Tax

After replacing business tax with value-added tax,China will form a tax system that is mainly levied on value-added tax and supplemented by a specific tax on consumption tax.With the rapid development of China's economy,the number of rich people is increasing and the income level is increasing,and the demand for luxury consumption will become more and more fierce.Luxury consumption tax,as a kind of the categories of taxes that have the function of adjusting income gap,in the new round of fiscal and taxation system reform,much attention has been paid to of luxury consumption in China and related laws and regulations clearly luxury goods market development the disconnect with reality,improve the system of luxury consumption tax is particularly important.Therefore,this article with researching luxury consumption tax legal issues,summarized the basic theory of luxury consumption tax,the legitimacy of a luxury consumption tax,combining the existing problems in the collection of luxury consumption tax in our country,on the basis of the experience in other country,put forward the Suggestions of perfecting our country's luxury goods consumption tax.This article includes the following three parts:The first part is the basic theory of luxury consumption tax.This section defines the concept of luxury and luxury consumption behavior,illustrates the connotation of luxury consumption taxes,describes the classification of luxury consumption taxes,and clarifies the historical evolution of the luxury consumption tax in China.The second part,the legitimacy of a luxury consumption tax in our country.This part firstly expounds the value target of luxury consumption tax,then discusses the fairness of levying luxury consumption tax in China from the tax function of tax law and the principle of taxation.The third part,the problem of levying luxury consumption tax in our country.This part from the collection scope and the link of legal documents,tax rate structure,tax calculation basis,tax position three aspects,combined with the market development trend of luxury consumption,analyzes the legal problems of luxury consumption tax in our country.The fourth part,consummate our country luxury goods consumption tax the proposal.This part aims at the three aspects of the third part,and discusses the way to improve the consumption tax of luxury goods.First analyzes the outside provisions on luxury consumption tax system,and the overseas and our country Taiwan area about luxury consumption is reasonable,learn to learn from experience of our country.