Research On Perfecting Our Current Consumption Tax System

Tax reform of 1994, we established the consumption tax. And after the two reformation in the year 2006 and 2009, the function of consumption tax is not only in organizing financial revenue, but has a gradual transition to "tax guide". Reflected in the guide of rational consumption, adjusting product structures and protecting the ecological environment and so on. However, it can still be seen, with the continuous development of economy and society, the original consumption tax has been unable to adapt to the current financial system, from the tax system itself, there are some serious problem, for example, it's tax base and rate etc. Along with saving resources is increasingly important for environmental protection, consumption tax should also maximize its "green taxes" function. Government work reports of 2014 and the Third Plenary Session of the 18th Central Committee of the Communist Party of China laid explicitly that we should make adjustments to improve the consumption tax, particularly after the "change sales taxes into value added taxes", consumption tax reform should timely follow up, and it is conducive to the coordinated development of China's fiscal and taxation system.The article mainly based on the literature reviews and data analysis. Integration of domestic and foreign research profiles, on the basis of the experience of others, I put forward a number of ideas and proposals. And the research is through by the perspective of qualitative and quantitative.The article is divided into six chapters, the first chapter, summarizes the background, significance and some related literature; Chapter two focuses on the function orientation of consumption and the analysis of the taxation scope, the function use externality theory from two angles of restrictive consumptive behavior and other specific consumptive behavior, the taxation scope includes specific consumptive products and specific consumptive behavior; Chapter three, introduces some exemplary countries'tax system, including the developed country such as the United States, the European Union and Japan, and a developing country as India, and analysis some experience from these countries; The fourth chapter focuses on the present situation and some problems of our current consumption tax system, it concludes that the design, collection and management situation, and some basic problems; Chapter five, basis on the previous chapter, this chapter focuses on how to perfect the current consumption tax system, and through large amounts of data to make a feasibility analysis of change the central tax into the local tax; Chapter six, mainly related to some other reform measures.