Consumption tax in China
Consumption tax is a turnover tax levied on units and individuals engaged in the production and export of taxable consumer goods in China, and an indirect tax levied on specific consumer goods and specific consumption behaviors.
Characteristics of consumption tax
Consumption tax is levied on specific products stipulated in the tax law. That is, according to the requirements of macro-industrial policy and consumption policy, the state can select some consumer goods with a purpose and focus to levy consumption tax, so as to appropriately limit the consumption demand of some special consumer goods.
Design different tax rates according to different products, and pay the same tax for the same products.
Consumption tax is an in-price tax and an integral part of price.
Consumption tax is levied at an ad valorem rate.
Charge range
The scope of consumption tax includes:
Alcohol and tobacco, cosmetics, skin care products, precious jewels and jade, firecrackers and fireworks, gasoline, diesel oil, automobile tires, motorcycles and automobiles (including cars, off-road vehicles and buses).
On March 2, 2006, the Ministry of Finance of China and State Taxation Administration of The People's Republic of China jointly issued a notice to adjust the consumption tax items and tax rates. This adjustment has increased tax items such as golf balls and equipment, high-end watches, yachts, wooden disposable chopsticks and solid wood floors; Canceled the tax item of "skin care products"; The tax rates of some tax items were adjusted. [ 1]
Consumption tax in Japan
From/kloc-0 to the end of 1970s, consumption tax has been the most concerned topic in Japanese politics. From 65438 to 0978, Masayoshi Daping, then Prime Minister of Japan, first put forward the idea of "consumption tax". However, due to the defeat of the LDP election, it had to be cancelled. 1986, Premier Nakasone Yasuhiro changed his name to "selling tax" and put forward this idea again, but it failed. From 65438 to 0988, Premier Noboru takeshita realized the idea of consumption tax and implemented it the following year.
When the consumption tax is levied, the "goods tax" is cancelled. The rate of commodity tax depends on the kind of goods, and not all goods are taxed. However, the "consumption tax" imposes a uniform tax rate on all goods and services except land transactions and house leasing.
1 989 April1:The consumption tax law is implemented with a tax rate of 3%.
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