Motorcycles, refined oil products, automobile tires, alcohol and so on, these consumer goods in life, will closely link the national strategic decision of consumption tax reform with the lives of ordinary people. 165438+1On October 28th, the State Council adjusted some policies related to refined oil consumption tax, which not only meant that another major tax category broke the ice in the reform of fiscal and taxation system, but also further stimulated the adjustment function of consumption tax, promoted the development and utilization of new energy, and promoted stable, healthy and sustainable economic development.
Good: the adjustment has increased and decreased.
The so-called consumption tax is the tax levied by the government on specific consumer goods. In China, there are 14 tax items, including automobiles, motorcycles, refined oil, cigarettes, wine, high-end watches and yachts.
According to the person in charge of State Taxation Administration of The People's Republic of China, the consumption tax reform mainly involves three main contents. Specifically, according to the principle that "oil prices will not rise because of tax increases", the consumption tax on refined oil such as gasoline and diesel oil will be appropriately raised; Cancel the consumption tax on more consumer goods such as small-displacement motorcycles, alcohol and automobile tires; Stop collecting refined oil price adjustment funds, put an end to arbitrary charges and standardize market behavior.
"This adjustment of the consumption tax policy for refined oil and other products is an important part of China's reform and improvement of the consumption tax system." The relevant person in charge of the taxation department of the Ministry of Finance said.
Since the implementation of the new tax system, consumption tax has played an important role in raising fiscal revenue, guiding production and consumption, promoting energy conservation and environmental protection, and adjusting income distribution. However, with the development of China's economy and society, problems such as narrow scope of consumption tax collection and small tax base have gradually emerged, and the consumption tax system needs to be reformed and improved urgently.
According to the deployment of the Third Plenary Session of the 18th CPC Central Committee, the basic idea of consumption tax reform is to' adjust the scope, links and tax rates of consumption tax, and include products with high energy consumption and high pollution and some high-end consumer goods into the scope of collection'. This adjustment is an important link in the reform process. The relevant person in charge of the Department of Taxation and Administration of the Ministry of Finance told the reporter.
Precision: guide reasonable consumption
For this consumption tax reform, the focus of social attention is whether the price of refined oil will rise as a result, and where will the new tax be used?
The relevant person in charge of the National Development and Reform Commission said in an interview with the Economic Daily that the price of refined oil in China is adjusted according to fluctuations every 10 working day. Since June, the price of refined oil has fluctuated downward, and there is still room for price reduction. This tax increase on refined oil can play a hedging role, and the domestic refined oil price remains unchanged.
Specific to the impact on "car owners", relevant experts said that it will not increase the obvious economic burden. If a car with a fuel consumption of 8.5 liters/100 kilometers drives 1 2,000 kilometers a year, the oil price fluctuation caused by the change of refined oil tax rate will increase the tax burden by about 120 yuan in1year, with an average of only 10 yuan per month.
"In fact, people are not only concerned about the increase in expenditure, they are more concerned about where this part of tax revenue is used." Bai Zhongen, vice president of Tsinghua University Economic Management Research Institute, told the reporter.
In this regard, the relevant person in charge of the Department of Taxation and Administration of the Ministry of Finance told the reporter that increasing the new income of refined oil consumption tax will be included in the overall arrangement of the general public budget. "On the one hand, it can increase the financial funds for controlling environmental pollution and coping with climate change, improve people's health and improve people's living environment. On the other hand, it will be used to encourage the development of new energy vehicles and promote energy conservation. " The person in charge said.
The role of this consumption tax reform is to guide consumption behavior and encourage people to save resources. Relevant experts said that with the advancement of reform, the consumption behavior that affects the ecological environment and consumes a lot of natural resources will be significantly affected, while the general daily consumption will not be greatly affected.
Relevant policies-
Caishui [2065438+04] No.93 Notice of the Ministry of Finance State Taxation Administration of The People's Republic of China on Adjusting the Consumption Tax Policy
Caishui [2065438+04] No.94 Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Increasing the Consumption Tax on Refined Oil.
Caishui [2065438+04] No.96 "Notice of the Ministry of Finance on Issues Related to Stopping the Collection of Refined Oil Price Adjustment Fund"
People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2014 No.65 Announcement of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China on Relevant Issues of Consumption Tax on Refined Oil
Caution: Help upgrade the structure.
From the international situation, the tax burden of gasoline and diesel in developed countries such as the European Union is 56% and 50%, Japan is 42% and 30%, and South Korea is 52% and 43%. After raising the unit tax level of refined oil consumption tax this time, the turnover tax burden of gasoline and diesel in China will be raised from 32% and 29% to 34% and 3 1% respectively, and the consumption tax of major oil-using industries and residents will increase, but it is still significantly lower than that of EU countries and neighboring countries such as Japan and South Korea. "This tax burden level is compatible with China's actual economic situation and long-term development strategy." The relevant person in charge of the Department of Taxation of the Ministry of Finance explained that the multiple effects of this adjustment will further promote the adjustment and upgrading of China's economic structure.
First of all, this adjustment is conducive to promoting energy conservation and emission reduction and alleviating the pressure of air pollution prevention and control. China has low oil utilization rate, high unit consumption level and serious waste. With the rapid growth of the number of motor vehicles, fuel consumption has increased sharply, and fuel pollution has become increasingly serious. At present, carbon monoxide and nitrogen oxides in the air of big cities mainly come from motor vehicle exhaust, and the compound pollution characterized by smog pollution is very prominent. "Appropriately increasing the consumption tax on refined oil can reasonably guide consumer demand, promote the economical utilization of petroleum resources and reduce the emission of atmospheric pollutants." The relevant person in charge of the taxation department of the Ministry of Finance said.
Secondly, this adjustment will also promote the development of new energy industry and promote the transformation of energy production mode. With the development of economy and the improvement of people's living standards, China's oil demand is increasing, and it has become the largest oil importer in the world, with its dependence on foreign countries approaching 60%. The reform of consumption tax is beneficial to the development and utilization of new energy and promotes the healthy and sustainable growth mode of China economy.
"The reform of increase or decrease will make the consumption tax structure more reasonable," Liu Shangxi, director of the Institute of Fiscal Science of the Ministry of Finance, told reporters. For example, 85% of the total sales of motorcycles with a cylinder capacity of less than 250 ml are in counties and townships, and the main consumer groups are also from these areas. Therefore, the consumption tax on this part of motorcycles will be adjusted from the previous 3% to cancel, which will have an important impact. "The calculation results show that the tax reduction amount after this policy adjustment is about 654.38+0 billion yuan." The relevant person in charge of the Department of Taxation and Administration of the Ministry of Finance said that this will also promote the development of motorcycle consumption and related industries and fully reflect the regulatory role of consumption tax. While ensuring the living needs of the grassroots, we should also strengthen the regulation and control of high pollution and high energy consumption behaviors.
The opening of the adjustment curtain of consumption tax policy, together with the reform of business tax, tax reduction and exemption for small and micro enterprises, and ad valorem collection of resource tax, has become a key link in tax reform, marking substantial progress in deepening the reform of fiscal and taxation system, and will play an important role in establishing a modern fiscal system and realizing healthy and sustainable economic development in China.