The Consumption Tax Reform Based On The Income Distribution Adjustment

The decision of comprehensive deepening reform was established in the third plenary session of 18.In the reform of taxation,in addition to further consolidating and improving the system of tax distribution,and further rationalizing the central and local income distribution,the dutiable limits,links and tax rates of consumption tax would be adjusted appropriately,and also the high energy consumption,high pollution products and some luxury goods would be included in the tax,strengthening tax fairness.Thirteenth Five Year Plan clearly proposed increasing the living standards of residents,improving people's livelihood,narrowing the income gap,improving fiscal and taxation system and promoting fair tax burden,thereby further promoting social equity.Along with the deepening of the reform and opening,the speeding up of economic development in our country,resident income increased significantly,the standard of living had the very big promotion.Meanwhile,the differences in personal income has been widening gradually.In the field of regulating the income distribution,in addition to the two regulating bodies,social and market,tax is another way.Taking effective tax policies not only can ensure the country's fiscal revenue,promote the rapid development of economy but also helps to make unfair distribution get improved effectively.This article to sort out the scholars at home and abroad about direct taxation and indirect taxation related research in the field of regulating income distribution,generally believed that direct tax can play a good role in this field,and indirect taxation itself has certain regressive,can't adjust income distribution,but the consumption tax,belongs to indirect taxes,as a special commodity tax,levy tax on part of the goods,can through adjusting scope of consumption tax levy,appropriately increasing and deleteing some items;designing reasonable rate,improving the rate of high-grade consumer goods,reducing the rate of common consumer goods to achieve the purpose of regulating.On the basis of this,using theoretical analysis and empirical analysis,analyzing the tax adjusting on income distribution in our country at present,but the general commodity tax is regressive,the consumption tax as a special commodity tax in our country,finding that part consumption tax items in our country have certain adjustment.However,the consumption tax failed to play a regulatory role very well,put forward the problems of consumption tax in the field of regulating income distribution.The current scope of consumption tax is not reasonable,rate of poorly designed,a link to improper,etc.These deficiencies directly restrict thefunction of consumption tax to adjust income distribution.It is necessary to carry out the corresponding reform.According to the problems of consumption tax on the income distribution adjustment in our country,the specific reform proposals are presented.