In the legislative regulation of the hottest exces

The author's attitude towards excessive packaging is of course negative. China's law has begun to say "no" to excessive packaging. Since April 2005, excessive packaging will be banned and people will be legally encouraged to use recyclable packaging. Based on the understanding and research of over packaging, the author believes that we cannot treat different types of over packaging with the same attitude, and we need to treat deceptive over packaging and luxurious over packaging differently. The existence of deceptive excessive packaging lacks social rationality. It is just that some businesses that lack integrity cheat consumers for huge profits. They often mislead and deceive consumers by expanding the area of packaging and increasing the filling in the packaging. This can be classified as commercial fraud, which seriously infringes on the legitimate rights and interests of consumers and also constitutes unfair competition for manufacturers of similar products

the author's attitude is to prohibit the direct use of self spray paint in some cheap designs. For luxury packaging, it is too rough and simple to ban it in legislation. The social survey conducted by the author shows that 41% of people believe that the excessive packaging of luxury conforms to the needs of different consumers; 34% believed that this was the inevitable result of enterprise competition; 21% believed that this was the inevitable result of economic development. At the same time, the survey also showed that 73% of people buy luxury packaged goods for gifts. It can be seen from the survey data that the existence of luxury packaging has its social foundation and market

first of all, packaging is a means of enterprise competition. Because many enterprises in China have been product-oriented for a long time, ignoring commodity packaging and the subjective wishes of consumers, the packaging is cumbersome and the color is dim. China's annual economic losses caused by poor packaging are more than 15billion yuan, and the backward packaging of export commodities reduces the country's foreign exchange income by at least 10% every year. Therefore, in the process of economic development, it is necessary to pay attention to the beauty of packaging and the attractiveness to consumers

secondly, most luxury packaging is used as gifts. For gift givers, the realization process of the use value of goods as gifts is different from that of non gift goods. Self use goods only have a single use value, while gift goods have dual values, that is, use value and communication value. The so-called communicative value refers to the function that gifts can reflect the "will" and "face" of the giver

moreover, consumers' income levels are different, and consumers at all levels have different levels of demand for goods. Some luxury packaged goods not only have use value and communication value, but also have collection value for ultimate consumers, which represents not only material needs but also spiritual enjoyment. P23 plays an irreplaceable role in medium and low-end consumer goods. Therefore, the author believes that there should be no such high-end consumer goods in the market, but their proliferation will cause great harm. The author's attitude is to strictly restrict them in legislation, so that their number can be greatly reduced and controlled to meet a small number of consumers

IV. legislative regulation

(I) in the sense of tax law, the interaction law between supply and demand is an eternal law in the relationship of market economy. As mentioned above, we should admit that luxury packaging has its realistic basis of objective existence, or to some extent, it is caused by the internal cause of social demand. Since there is a popular point, that is, the phenomenon of blocking the relative sliding between the two contact surfaces, demand will inevitably have supply to adapt to it, so from another perspective, the current supply trend of manufacturers changing patterns to wear new clothes for their goods, It adapts to the value law of market economy. Therefore, the author has repeatedly stressed that the attitude towards luxury packaging is to guide and restrict rather than prohibit, so the author also holds this purpose when seeking legislative regulation in this regard

the author analyzes the current laws of various departments in China, and here attempts to talk about some views from the tax law. According to the author's classification of luxury packaging, the regulation of tax law should also be discussed according to different situations

for the first category, that is, the luxury packaging whose packaging cost is far greater than the product cost, we can learn from the practice of the current tax law on the four-level excessive progressive tax rate of land value-added tax. The introduction of land value-added tax is mainly to curb the overheating of real estate development, speculation in real estate, and enhance the objective needs of the state for real estate development and real estate market regulation. In the face of the abnormal situation of our current packaging market, the two are similar in terms of its current situation and national guidance regulation. Therefore, the collection method of land value-added tax may be enlightening and operable for the tax regulation of the packaging industry. Low cost or ordinary products become luxury high-end consumer goods once they are luxuriously packaged. The huge difference between the product cost and the final value of the product is its value-added part. The author believes that this part should be taken as the tax object. Referring to the practice of land value-added tax, the author believes that a "packaging value-added tax" can also be set up in the current tax categories, and the packaging value-added x-level excess progressive tax can be levied in a similar way. Tax object: over packaged goods tax basis: Tax on the value-added of over packaged goods. The so-called value-added is the difference between the price of goods and the cost of products. Tax payer: the author believes that the result of taxing both producers and consumers is the same. Because production determines consumption, consumption restricts production, or manufacturers feel that the tax is too heavy and consciously withdraw from the market, or consumers feel that the tax is too heavy, resulting in the loss of market for over packaged consumer goods, manufacturers will also withdraw from this field. However, according to the current situation of our market, the vast majority of consumers are forced to buy over packaged products, accounting for 94% of the social survey done by the author. Based on the weak position of consumers, the author believes that it is more reasonable to tax manufacturers. Tax rate: according to the market survey, 46% of consumers believe that the cost of packaging cannot exceed 10% of the cost. Although this figure is not authoritative and completely objective, it reflects the psychological aspirations of the public to a certain extent. After all, the market is still serving consumers. In view of this, the author believes that the collection method of packaging value-added tax can be operated as follows: if the value-added amount does not exceed 20% of the product cost... The collection rate is 10%. If the value-added amount exceeds 20% of the HRB: 20 ~ 100 product cost, it does not exceed 50%, the collection rate is 30%. If the value-added amount exceeds 50% of the product cost, it does not exceed 100%, the collection rate is 50% if the value-added exceeds 100% of the product cost and does not exceed 200% The levy rate is 70%. If the value-added exceeds 200% of the product cost The collection rate is 90%. It needs to be explained here that the cascade progression of the above tax rates is only an idea made to better explain the implementation methods. The specific standards should be mastered by the tax authorities according to the specific circumstances. However, we should appropriately increase the intensity of collection in order to better achieve the purpose of restriction

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contributor: luoyiqiong