Expand Consumption Tax Systems Research And Policy

A large amount of data shows that, China’s final consumption rate is low, andmany years of continuous decline, especially resident consumption rate is the mainreason. From the consumer perspective, not only the consumption rate droppedrapidly decline is also very prominent, there are great differences between urban andrural areas, the per capita consumption level is still relatively low, the consumptionstructure of residents in quietly upgrading but faces many difficulties, and thecorresponding government consumption has continued at a high consumption of thestate. In short, the growth of China’s consumption to economic contribution is finite,by contrast, is still in existence "excessive dependence on exports and investment"phenomenon. In the society of our country economy is in a critical period oftransformation and development, the lack of consumer of this powerful endogenouspower is not enough, the Chinese government needs to come up with the courage todecide promptly and opportunely, decided to reform existing policies to expandconsumption, all the reform measures of tax measures should become an importanttool. In recent years, China has introduced a series of promoting consumption taxpolicy, but in general is still far from enough. Future, the tax system and policy of ourcountry must with the new characteristics and trend of economic development andmake corresponding adjustment and improvement, in promoting the expansion ofconsumption should also play a positive role.The purpose of this paper is the majority of residents consumption based on theperspective of the promotion of growth in consumer demand, tax policy. Based onrelevant consumer demand theory, based on the present consumption demand of ourcountry as the research background, many aspects of the comparative analysis of thedata, found that consumption of our country, points out that the cause of insufficientconsumption demand of our country. To find the problem from the reasons, problemsare behind our current tax system and policy of shadow, thus to study on China’scurrent tax system and policy, promote the consumption tax policy in our countryexisting, and find out the deficiency. The direction of reform should be carried out from the angle of the foreign tax system, especially in the developed countries in thetax policy adjustments to promote consumption aspects, further puts forwardsuggestions on tax policies accordingly.The innovation of this paper: firstly, different from others, is to compare thedialectical relationship between the residents’ consumption, between this index andother economic indicators, and from the comparison of the data and found theproblem, find out the reasons; secondly, the tax to promote consumption of limitedsuggestions on adjusting the tax policy, but look to the future, the tax system shouldadapt to the goal of sustainable development of economy reform, the establishment of"two subjects" tax system.