Explore The Theory And Reform Of The Consumption Tax

1．The purpose of the thesisAs the economy of China develops, the living standard of citizens has improved a lot. There are more and more problems appearing in the former Excise Tax. This thesis analyses the theory of tax transfer and incidence of Excise Tax, compares the Excise Tax of different countries and puts forward some methods to improve the Excise Tax system of China.2．The basic ideas of the thesisThis thesis introduces the definition, characteristics and development of the Excise Tax and the role it plays in the economy at first. Then, it analyses the theory of tax transfer and incidence in perfectly competitive market, monopoly market and oligopoly market respectively. Next, the thesis makes the international comparison of the Excise Tax system. It analyses and summarizes the range of levying, taxation basis, burden policies and tendency of international development about the Excise Tax in different countries. At last it analyses the history of the Excise Tax and current development of it in China. And the author puts forward some suggestions and principles of reforming the Excise Tax system of China.3．The outline of the thesisThere are 5 chapters in this thesis. Chapter 1 is the general analysis of the Excise Tax. The basic definition and the special adjustment effect of the Excise Tax on the economy would be discussed in this part. Chapter 2 is the key part of this thesis. It analyses the theory of tax transfer and incidence of Excise Tax. The probability of the Excise Tax shift can be influenced by several factors, such as the characteristics of the commodity, the substitution of the taxed commodity, the economic status of the taxpayer and the macroeconomics condition. As for the incidence of the Excise Tax, elastic analysis would be made in perfectly competitive market, monopoly market and oligopoly market respectively. Chapter 3 is mainly the international comparison of the Excise Tax. With the comparison of the range of levying, taxation basis, burden policies and tendency of international development about excise tax in different countries, the author concludes some experience that could be helpful for China.In chapter 4, the author analyses the history and current development of the Excise Tax of China and some problems of the Excise Tax system of China that was put into practice in 1994.In chapter 5, the methods and principles of improving the excise tax system would be discussed. First of all, the legislation principle of the Excise Tax system should be reformed. Secondly, we should choose proper Excise Tax model.4．The innovation of the thesisMany western countries have included environmental tax into the analysis of the Excise Tax. But few studies focus on this point in China. This thesis analyses the environmental effects of the Excise Tax and puts forward some suggestions that could be helpful for the reform of the Excise Tax of China. Besides, I hold that the model of the Excise Tax system model of China should be middle tax system model. This analysis is based on the macroeconomics condition and the requirement of the market economy reforming of China.