Consumption tax reform may expand resource-based products such as plastic bags to include tax scope
After the pilot to replace business tax with VAT was fully implemented from May 1, how to reform the consumption tax has become a new focus of attention. Yesterday, it was reported that "the scope of consumption tax may be expanded".
As a part of tax reform, the core content of this round of consumption tax reform plan is to adjust the scope of consumption tax collection, collection links and tax rates. Guiding the transformation of people's consumption mode and increasing the protection of non-renewable resources is a direction for expanding the tax base of consumption tax in the future. Therefore, some sources say that resource-based products that damage the environment, including plastic bags, pesticides and electronic products that destroy the ozone layer, will be included in the scope of taxation.
Public information shows that the current scope of consumption tax includes tobacco, wine, cosmetics, precious jewelry and jewelry jade, high-end watches, yachts and so on a total of 15 tax items. Among them, the consumption tax revenue is mainly concentrated in the four categories of tobacco, wine, oil and vehicles, in 2015 more than 90% of the consumption tax from these four categories. Compared with these four categories of industries, plastic bags and other small tax items, can contribute limited tax revenue, the effect of local fiscal revenue is not obvious, but into the scope of consumption tax collection can change a consumption mode, conducive to environmental protection.
Consumption tax reform to promote to guide
Zhongnan University of Economics and Law Professor Ai Hua: The collection of consumption tax for welcome must have a positive effect, but to achieve this effect: first, to vigorously promote, it is best to have specific products to make consumers real perception; Second, the government should control the value of consumer products, otherwise it will become a reason for suppliers to raise prices, and ultimately still increase the burden on consumers, so the value of the rise can not be higher than the consumption tax range; Third, the production of environmentally friendly alternative products to meet consumer demand.