The debate on the draft tax law: regulating wealth distribution or tax increase

Xinhua News agency reporter Chi Qingxin Zhou Ting Yu Recently, the National People's Congress office to the full text of the general public to publish travel tax bill, widely solicited views and suggestions. Is it "adjusting wealth distribution" or "tax increase"? Is it taxed by value or by exhaust? Can a separate tax increase the energy saving and emission reduction?　　In order to better improve the draft law, the community around the travel tax legislation on several issues of focus to speak freely, to launch a heated discussion ... Legislative purpose: It remains to be clarified that the members of the NPC Standing Committee generally believe that the legislation of travel tax is a positive thing.　　Liu Jianwen, President of the Institute of Finance and Taxation Law of China Law Society and Professor of law School of Peking University, said that the practice of raising regulations to the legal level was in line with the principle of "tax law" and was a kind of progress.　　At the same time, some members of the Standing Committee and some members of the community have suggested that the purpose of legislation on travel tax should be further clarified.　　The head of the Department of Taxation of the Ministry of Finance said that the travel tax is a property tax, the legislation is to regulate the distribution of social wealth, on the one hand, to guide the rational consumption of automobiles, promote industrial restructuring and energy conservation. But many members of the NPC Standing Committee and netizens have put forward different views on this.　　Xiaoling members said that the draft legislation is aimed at property tax to regulate property relations, or to solve the problem of energy saving and emission reduction needs to be clarified. The NPC representative Chen Wei said: "From the current online and around the car people reflect, I feel that this is a ' fare increase ' law." "Now the city's main model is the displacement of 1.6 to 2.0 of the private car, according to the draft provisions, this is basically a price increase, will affect the vast majority of owners."　　In addition, according to last year's car sales, 1.0 of the vehicles accounted for 10%, meaning that most of the car owners to increase the burden. Wen Yanjiang, a member of the NPC Standing Committee, said the Government had a responsibility to spend the taxpayers ' money, while minimizing the tax on people's taxes. "You can't always think of money from people's pockets." "Some netizens said that the 1.6-liter car levy on the travel tax from 400 to more than 1000 yuan, such a" price increase "some too" fierce ".　　A public prosecutor in Jiangxi Province posted an online posting saying that tax revenue and the growth of people's wealth is the relationship between them, the more tax increases, the less money the people purse, tax levy, but not the more the better.　　NPC representative Leamax suggested that the 17 session of the V Plenary request, "Twelve-Five" planning in addition to the pursuit of Guoqiang and people rich, to the people, in this situation, this kind of tax adjustment should be more cautious. However, support was also expressed for the reorientation of the draft. Netizen "car words are not language" that, although the 2007 travel tax interim regulations in the travel tax burden than the old policy increased nearly one times, but the old policy was enacted in 1951 and 1986, taking into account the inflation and other factors, especially the current high CPI, 2007 adjustment increase is clearly not in place. The current draft of the travel tax law will be issued in the form of laws, it is impossible to adjust frequently, if not at this time to adjust in place, and when?　　Tax basis: According to the value or according to the displacement is soliciting opinions of the draft tax regulations, according to the vehicle exhaust volume of the levy of travel tax. The Treasury secretary, Xuren, explained in his draft statement that the basis for travel tax should theoretically be the value of the assessment of travel, but the number of vehicles and vehicles was large and dispersed among thousands of households, and the valuation was difficult to operate.　　In order to facilitate the collection and administration, the draft is taxed according to exhaust quantity. The head of the Ministry of Taxation of the Department of Finance said that there is a positive correlation between the vehicle exhaust quantity and the value, the correlation is as high as 97%, that is to say, the higher the vehicle value of general exhaust. Therefore, the levy of vehicle and travel tax by exhaust can reflect its property tax nature.　　The United Kingdom, Germany, Japan, South Korea and other countries are also levied on emissions.　　In response to this problem, Xiaoling said that if the travel tax is defined as a property tax, the issue of emissions can be considered in the collection process, but do not regard it as the most important standard, the goal should be single. Favour members pointed out that the travel tax is a property tax, its tax basis should theoretically be the value of travel tax assessment. The reasons for the difficult operation of valuation are not sufficient, because the amount of money a car is clear, the German practice is that vehicles in accordance with the price of travel tax levy.　　Since as an asset, the value will be depreciated with the vehicle's life expectancy, then the first year is levied at the prescribed rate, the second year after the annual decline of 10%, to the 10th year only the lowest fixed value, this can reflect property tax nature. The National People's Congress representative Cong Mei said, buys the upscale car to pay more taxes, the price is low the tax, this is actually the balanced rich and poor relations. If we use the exhaust, we often talk about the size of the purchase amount between the rich and the poor, because the high-end car also has a small amount of exhaust and big points. "As a property tax, it is more fair and just to impose value."　　"Uzhtu members, for example, a domestic red flag in the era of 3.0 of cars sold more than 300,000 yuan, a joint venture Audi the same displacement of cars sold more than 700,000 yuan, the two different prices of large cars pay the same tax is obviously unreasonable.　　Whether to promote energy saving and emission reduction according to the draft regulations on the levy of travel tax on the basis of exhaust volume, the director Zhang Bin of the Institute of Taxation of Chinese Academy of Social Sciences thinks that although the meaning of travel tax on revenue is not big, but from the marginal effect, it will affect the choice of car buyers,　　Wang Yunlong, a member of the NPC Standing Committee, said the draft proposes that the tax on large exhaust emissions is many times higher than that of low-emission vehicles, which is a good guide, reflecting the scientific outlook on development and the requirements of a Low-carbon society that can promote and motivate people to reduce the use of high-energy, high emissions of cars. Zhangzhuang members said that the current turbo-pressurized variable intake and other technologies in the automotive production is widely used. Due to the use of turbocharging technology, the relationship between vehicle energy consumption and vehicle displacement is reduced.　　In this case, it is worth further study whether the travel tax should be levied according to the exhaust quantity. Many members of the Standing Committee believe that to achieve the goal of energy saving and emission reduction, it is more reasonable to levy fuel tax. Favour members said that the sectionCan reduce emissions of the guiding role in fact should be through fuel tax regulation, cars run more, emissions more, it is necessary to pay more tax. Sichuan Netizen "LSZHJ" said: energy-saving emission reduction is very important, the Government should introduce corresponding policies and regulations to guide consumers. But even in poor areas, the number of bus units is 3.0 to 4.5. The key to achieving energy-saving emissions through taxation is to control bus consumption.　　Otherwise, I am afraid there is "Shanchu, Busher" suspicion.　　The NPC representative, Mr Ng Leung-sing, also raised the same question: The draft provides for tax exemptions for police cars, buses and troops, and if these vehicles emit pollutants in order to save energy and reduce emissions, they are equally responsible. The National People's Congress representative Zhou Jiaqui suggested that the draft according to exhaust volume set up a ladder levy standard to some extent embodies the energy-saving emission reduction and environmental protection direction, but also should take into account the car users more open more pay, less open less pay the actual. "The proposal and the displacement, with the property value, and consumes the oil quantity comprehensive levy, more embodies the fairness." "Beijing, October 31 (Xinhua)