On The Consumption Tax And Consumption Tax System Reform In China

The excise tax is a kind of tax collected by government, which is based on the level of economic development, people's living standard, consumption standard and structure. It contributes to control the conspicuous consumption. Our country's excise tax is a new tax that is set up in the tax reform of 1994 and composed of some part of the production-tax and some tax items of the special excise tax. It bases on the adjustability of value-added tax, so it represents the government's special adjustability on some special manufacture goods. It has been ten years since it was set up and it has a bad effect on consumption structure, controlling the conspicuous consumption, leading the correct consumption and increasing financial revenue. However, there is a huge gap between the real result and the target that the excise tax has been designed to achieve, so it is necessary to adjust them accounting to the society development.Normative research method is adopted in the thesis. The thesis analyzes a lot of practical problems that have not been solved from the beginning of our country's excise tax to today and confirms the scientific developing direction of the excise tax in china. Then the thesis puts forward the basal design that can perfect our country's excise tax system. Recently, there are some debate about the developing direction and the reform design of our country's excise tax system, but because the effect of the Excise tax in our country's tax system is less than that of other taxes, there are very few scientific fruits that to do research on this problem. I try to work on the theory of the excise tax and found a series of comprehensive and practical reform plan for the problems that we have met when the consumption tax has been brought into effect. We expect that these theories will perfect our country's excise tax system.The thesis is divided into three parts as follows:Section one: The theory of levying on consumption. This part mainly reviews the advanced basal theories of our country and out of our country related to theexcise tax. Beginning with the character of the excise tax, we analyze the main types and expatiate that the excise tax can solve the shortcomings that the income tax can't do exactly. Then we analyze the part equilibrium and the general equilibrium of transformation and end-result of the burden of the excise tax.Section two: The evaluating of our country's excise tax system. Firstly, this part introduces the history of our country's excise tax; then points out a lot of problems of our country's excise tax system at present; finally, it clarifies the developing direction of our country's excise tax.Section three: The basal design that can perfect our country's excise tax system. Because there are a lot of problems in the excise tax system that are listed in the second part, this part expatiate the principles that we must abide during the time when we are levying excise taxes and the policy direction that we must follow during the time when we are reforming the excise tax. Then through deep analysis, we found a general plan of the excise tax reform for the next tax reform.