Li Anding: "Regulation of the rich and the poor" is not a function of the tax on vehicles and boats

The discussion on the draft law on the taxation of vehicles and boats has become more and more lively. A hot topic of debate is its function of "regulating the rich and the poor".

According to the Minister of Finance Xie Xuren, the basis for taxation of vehicles and boats should theoretically be the assessed value of vehicles and ships, and the draft should be imposed on the basis of displacement to facilitate the collection and management. Some people said that the large amount of 300,000 yuan worth of red flags and 700,000 yuan of Audi paying the same amount of taxes are obviously unreasonable. In view of this, the taxation of vehicles and boats should function to regulate the rich and the poor.

In China, people buy cars, and the total taxes and taxes they pay are among the highest in the world: 17% for value added tax, 10% for vehicle purchase tax, 1% to 40% for consumption tax, and fuel for fuel prices. Taxes and taxes on vehicles and boats that will be substantially raised.

The acquisition tax is levied at 10% of the vehicle price, which already embodies the principle of paying more taxes on vehicles with higher vehicle prices. If it is said that the tax on vehicles and boats is taxed at the valuation of vehicles and boats, it is apparent that there is suspicion of repeated tax collection with vehicle purchase tax. In 2009, the country was merely a vehicle purchase tax, and the taxation authorities made hundreds of billions of yuan in revenue; and because the country reduced the purchase tax by half on the 1.6-liter or lower-displacement vehicle, it increased the large-displacement luxury car with more than 4 liters. According to the high excise tax levied at 40% of the car price, the property tax of luxury cars is nearly 100 times that of small-displacement economy cars, which is enough to function as a “regulation of the rich and the poor”.

Therefore, to discuss the tax on vehicles and boats, first ask the tax regulator to clarify the purpose of the taxation: whether it is to regulate the rich or the poor, whether it is to promote energy conservation and emission reduction, whether to suppress congestion, or whether to increase tax sources and increase the income of all levels of government. The purpose is to clarify that the following discussion makes sense.

To regulate the rich and the poor, there is already a "vehicle purchase tax" with the property tax nature. The promotion of energy-saving and emission-reduction and the “fuel tax” with the nature of taxation are sufficient to fully fulfill the principle of more vehicles, more oil, more emissions, and more taxes. The fuel tax was difficult to embark on the tenth time in China. It was widely implemented all over the world and was fair and effective. As far as governance congestion is concerned, the effect of static taxation, such as travel tax, is almost zero.

In recent years, various taxation committees have been introduced to the common people to buy cars. With the increasing number of Chinese citizens setting up private cars, the country’s total tax revenue on automobiles has a major new breakthrough every year. The taxation department can not regard private cars as "Tang Yao flesh," and this year, a substantial increase in taxes, and the introduction of new taxes next year have become a normal state.

I especially agree with Wen Fujiang, member of the Standing Committee of the National People's Congress, when he discussed the draft taxation law for vehicles and boats: The government has the responsibility to spend taxpayers’ money, and at the same time try to reduce the amount of tax paid by the people, and we must not always think about the pockets of ordinary people. money.