Urban Residents' Consumption Choices Research About Commodity Tax Affects

Our country is in a critical period of economic transformation,not only need further optimization of industrial structure,the people's livelihood class public spending also have a need to further strengthen,but the slowdown of fiscal revenue growth which was on account of the slowdown of economic development formed tax deepen reform.People usually consumption as one of the "troika" of economic growth to locate,residents' consumption growth slowed do not conducive to changing the way of economic development.As travel abroad and "overseas act as purchasing agency" booming,direct consumption of foreign products is more and more sought after in our country,only during the Spring Festival in 2014.The amount of money which our country residents travel abroad to consume reached 15.3 billion RMB,the huge consumption figures mean lost huge tax.It warns us that whether tax structure is reasonable or not in our country exists,and how to improve it.In the current macroeconomic situation in our country as the background,and under the third plenary session of the 18 policy and guidance of reference predecessors research results,the paper take seriously degree of taxes on indirect tax in our country,through the study of psychology and behavior of the economy under the tax,making empirical analysis of indirect tax on how affect residents' consumption,whether suppresses the residents' consumption or not,and putting forward corresponding Suggestions.Paper consists of the following aspects:First,paper introduce commodity tax and taxes on general situation,and residents' consumption in the process of game form and theoretical basis,and then paper do the relevant questionnaire and analyze the basic situation of the questionnaire.The next part analyzes the basic situation of the questionnaire,in order to make clear consumption tendency of residents based consumer goods,the paper do compare in vertical and horizontal about consumption structure of urban residents,and then found problems in the consumption structure by comparing.The next part analyzes tax burden on the impact on the residents' basic consumption choices through the consumer's utility function model.The last part explores the problem of the hidden data through the reference data to confirm the model,and then suggests the feasibility of the optimization of tax system according to the problems.