The Path Selection Of Excise Collection Effect

Excise is one of the three turnover tax of our country, occupies an important position in the tax structure. It plays an important role for the adjustment of consumption of luxury products, restrictive products, and environmental products. Recent years, our government has opened a new chapter of tax revolution, including the adjustment of excise rate, the scope of taxation, and tax collection link etc. This paper studies how to improve the correction effect. For another thing, tobacco products create large number of revenues to local government, and pay lots of tax to central government, are of severe harmfulness.This paper started from cigarette products, and launched two investigations; one is for the consumer recognition of separation of price and excise, another one is smoking survey. According to these two surveys, this paper reorganizes the correlation data, and chooses the appropriate approach for developing the correction effect of excise from the consumer perspective. First, if we improve consumption tax simply, it can’t play special role of adjustment. Second, the character of goods may influence the acceptance of excise rate. Third, if consumer doesn’t have better understanding of taxation policy, it may not affect consumer as expect, and tax and price come into one will lead to misunderstanding of policy intension. So we’d better adjust the scope of excise according to the development of economy and society, and drive the separation of tax and price, and strengthen publicity of taxation policy.