Function Innovation And The Incidence Of Taxation Research On China's Consumption Tax

Tax reform of 1994 established a consumption tax, the consumption tax after several reforms, the goal is to make the regulatory function of the consumption tax to be strengthened.Consumption tax as a strong tax policy, and the scope of taxation is usually specific to enumerate way there, so in discussing the function of the consumption tax, the excise tax on the scope of research also is necessary.The consumption tax is typical of the limited nature of the consumption tax, so the scope of consumption tax and the taxation in a limited range of the function of the consumption tax should have become the focus of the issue of consumption tax.In the 1970s, the world's major countries, the scope of consumption tax has a tendency to expand, control efforts are further strengthened.This is mainly because with economic development, the Government had to face many problems in the development:widening the gap between rich and poor, environmental degradation, consumption distortion, etc., as reflected in the consumption tax on more luxury goods in the, luxurytax act; introduction of the environmental importance of the green with a consumption tax; on prone to external effects, especially the negative behavior of tax and other external effects.Goal is to make the policy effects of the consumption tax are effectively represented, so that the consumption tax as a truly "economic inducing tax", not just a means of access to tax revenues.Consumption tax to establish the time of late, the economic regulatory function of the consumption tax has not been effectively represented, although the country in 2006 a new round of consumption tax reform, there is still no overall change from a narrow range of consumption tax levy, limited regulation and control effortsdeficiencies, this paper is described as an opportunity to carry out.This paper is divided into five parts, the first part is a consumption tax features and theoretical analysis of the scope of taxation, in the analysis of the function of the consumption tax, the main tax burden from the consumption tax, income distribution, and environmental protection and other aspects of the characteristics of the consumption tax; on scope of consumption tax theory, the main use of the general principles of economics, discusses the scope of consumption tax levy impact of the main factors.The second part discusses the scope of consumption tax function and tax international comparison.First, the current consumption tax type main categories are described, and pointed out that our country is a limited consumption tax, then the current major countries levy on China has reference to the consumption tax was an example, mainly through the national consumption tax of the tax baseunderstand these "new consumption tax. "The third part, a brief review of China's consumption tax reform process, mainly in the 2006 consumption tax reform and the main line, on the consumption tax reform, briefly explained that the current consumption tax reform on improving the consumption tax in the tax base and strengthen the consumption tax regulatory functionaspects of positive and immediately raised the consumption tax in the tax base and lack of regulatory function.Transfer functions in the regulation of the consumption tax does not realize that "economic induced tax" effect; the scope of taxation, that there was not only China's consumption tax "out of position," there are "absence."The fourth part discusses the consumption tax features of innovation and improvement of relevant measures of taxation, in the functional innovation that the effect of the consumption tax should be in response to external costs, promote fairness and commitment to nature with the functional aspects of user fees to improve; and as abased on the scope of consumption tax levy proposed by the corresponding improvement measures recommended.The last part is related measures in the hope that through these measures to make the consumption tax necessary functions and effective reform of the scope of taxation.This paper argues that although China's current taxation on the scope of consumption tax features and options have different views, but from the practical experience of the world point of view, regulatory function of the consumption tax, there are many deficiencies with the scope of taxation, the next step of reform should pay more attention to these problem.2006 consumption tax reform is a valid attempt, in line with the principle of steady progress is necessary on many consumer goods included in the consumption tax to take a cautious approach, first of all is to avoid taking the country back to the way radical, followed by observation of the effect of policies is also considered for.The consumption tax reform this does not make up for many of our taxes imposed defects.For example, China has yet to introduce green taxes, the new tax law increased the disposable wooden chopsticks to protect forest resources means; another example, in view of the fact that the growing gap between rich and poor, new consumption tax added luxury watches, yachts, etc. "luxury consumption tax ", which are on the reform of the consumption tax guide.But this reform is far from complete, such as luxury goods, then for a lot of luxury consumption behavior why not sign it?The author believes that the next round of the consumption tax consumption tax reform and in strengthening the capabilities and improve the scope of consumption tax reform will continue.