The Study In Legislative Problems Of Consumption Tax In China

The 19 th National Congress continued to promote the theories of ruling country by law and green development,but our country still have no consumption tax.The elements of consumption tax has many defects,such as the narrow taxation scope and low tax rate are harmful to the green regulation.Through the research of this paper,firstly,we fully understand the current consumption tax legal system in China,and find out the problems in the system of Consumption tax law.Under the guidance of tax legalism and green development concept,we recognize the change of consumption tax function,put forward the legislative necessity and some appropriate legislative advice.Based on the two dimensions of the consumption tax legislative process and the consumption tax legislative content,we find the problems existing in China's consumption tax legislation.In terms of legislative procedures,the consumption tax has not been enacted by the National People's Congress,mainly relying on administrative regulations,and the legislative level is relatively low..Also,in the process of legislation,administrative legislation is arbitrarily strong,the legislative body is unclear,and the participation of the people is too low to guarantee the scientific and democratic.In terms of physical content,the consumption tax has problems such as narrow taxation scope and unreasonable tax rate setting.At the same time,it is difficult to exert the economic law regulation function within the price tax,and the green development concept cannot be fully implemented.In the future consumption tax legislation,the first step in the procedure is to rely on the legislation of the National People's Congress to raise the level of legislation,to clarify the subject,and to arbitrarily authorize and transfer authorization.In terms of the content of consumption tax,it highlights the “greening” function,appropriately expands the tax base,and classifies the consumption tax rate.In the consumption tax collection link,the in-price tax is changed to the extra-tax tax,and it is transferred from the production link to the consumption link.Formulate preferential policies for consumption tax,eliminate consumption tax items for daily consumer goods,tax high-contamination and high-energy consumption consumer goods and consumer products that are harmful to health,and reward tax rebates for clean production and environmental protection consumption.