Our Current Turnover Tax System Optimization Research

The tax revenue has been the basic national economic sources,which always plays important roles of regulating national financeincome, adjusting the national production and consumption. That iswhy the introduction of tax policy, change and management work areclosely related with every citizens.In recent years, along with the tax revenue income rise ceaselessly,the reform of the tax system has aroused peoples concern. Accordingto the National Bureau of Statistics said the latest news: by the end of2011, Chinas current tax revenue reached8.97203billion yuan, of whichthe business tax, consumption tax and value-added tax as the main taxcontribution rate reached fifty percent, turnover tax system in ourcountry is becoming more and more important. Therefore, if we want tokeep the turnover tax and national and peoples friendly relations,turnover tax tax system integrity and rationality is particularly important.Thirty years of reform and opening up, Chinese economy and theincome of residents have increased gradually. What’s more, theconsuming ability also upgrades ceaselessly. In the past, it was just‘hundred yuan’,‘thousand yuan’,but now it has rised in last few years to‘million yuan’. At the same time, the quality of consuming goods havebecome higher and higher, the consumption cycle has become shorterand shorter. However, due to various reasons, especially theunreasonable circulation tax system, which has caused our countrydweller rate of consumption low, the problems such as unbalance ofstructure of supply and demand of consumer goods were difficult toresolve the situation. This dilemma with the outbreak of the financialcrisis, will fall, investment overheating, the imbalance between supplyand demand, environmental protection, lack of consumption demand,consumption upgrades such as atrophy slowing contradictions increasingly apparent. At this time, in order to avoid tightening effect,maintain our country economy to develop smoothly, explore how toplay to the tax control function, promote the reform of the tax system,promote with gross and structure optimization for characteristics of theconsumption to upgrade, to effectively solve the consumption of ourcountry dweller consumption is insufficient, the problem such asunbalance of structure has important practical function. Based on this,the author thinks must be present to the turnover tax system reform, inorder to alleviate this imbalance.This paper from the two aspects of the theory and practice ofintegration analysis our country consumption status, trend andcharacteristics of such perspective, demonstrate our countryconsumption to upgrade the main direction and focus, combined withthe theory of circulation to promote the upgrading of consumptionfunction space, at the same time, based on the internationalexperience, from the promotion of consumer goods supply, boostconsumer demand optimizing consumption environment, and putsforward the further promoting consumption upgrading specific tax taxsystem optimization suggestion.Through this research, this article anticipated turnover tax onResidents consumption demand caused by the distortion, the currentturnover tax is to cause our country at present industrial developmentimbalance," significant demand is insufficient" important reasons.The possible innovation is: will the turnover tax and consumptionupgrade correlation analysis as the foothold, and previous studiesfocused mainly on the circulation tax and income distributioncorrelation analysis, is a new theoretical perspective, this shift inperspective, to resolve the problems of insufficient domestic demand inChina, foreign demand growth paradox it is very necessary.