On Perfecting And Reforming The Legal System Of Consumption Tax In China

There are so many countries around the world collection of consumption tax, not only for its effection in guarantee fiscal revenue, to optimize industrial structure and adjust consumption, but also play an important role in field of political, social and economic. It’s has already twenty years when China has established the consumption tax in 1994,with the continuous development of the economy and rapid changes in the consumption structure,we had reformed and improved the system many times in the past. However such an adjustment mainly to policies or regulations, except 2009 china has revised consumption tax regulations. In recent years, the function of consumption tax has been limited for our country’s economy in a stage of great development, the theory research about it behind legal practice, the operating does not accord with the original intention, which has aroused new legal issues. Reform consumption tax has been in hot from 2013.It is essential to improve and perfect consumption tax so that to keep up with the development of economy and society.The article starting from the basic legal system, through consulting a number of relevant material, using comparative analysis and value analysis, further more combined with the new international situation, and the comprehensive development of social, analysis new problems that have emerged in the reform process. Above all, this thesis makes the suggestions on how to improve the china consumption tax regulations system, using reference to the successful experiences of the other countries.There are six main parts in this thesis. Part 1 is preface, which including research background, research purpose, research significance, research ideas, research methods and summaries the research status of the domestic and foreign. Part 2 is basic theory of consumption tax, like introduction, function or feature. The third part introduces the basic situation of consumption tax legal system of our country, major presented consumption tax legal system around the founding of the PRC and indicate the direction of its development. Then discuss foreign consumption tax law system to comparative analysis and borrowing insight such as South Korea, Japan, Germany, Britain, Australia, Canada, American. The fifth section try narrate any problem of consumption tax legal system of our country, consist of imperfect legal system, a lower level of legislation and any other about tax scope or tax rate. The last part of thesis analyses the purpose and key point, except for six proposals about improve legislation level, adjust tax scope and so on, also give a way forward future reform.The focus of this thesis works to research the problems of consumption tax in development and make some suggestion combining the current situation. Its innovation mainly relate to adjust tax scope, increase green tax and newly developing tax categories.