Study On Chinese Current Consumption Tax Reform

Since the tax reform in 1994,Consumer tax has become one of China's macro-control method,the consumer tax has four main functions:raising revenue,correcting externalities,adjusting income distribution,industrial restructuring,because it has imposed a range of choice,rate design differential tax burden may shift characteristics.After the establishment of the consumer tax,it carried out several reforms and adjustments,and further established the role of consumer tax in macro-control,making it more reflects the fair,it can adapt to the current social and economic development.From the perspective of the regulatory function of the consumer tax point of view,we draw on international experience to explore a path to future consumer tax reform.Through empirical analysis,from the consumer tax to raise revenue to compensate for external trade,adjustment of the industrial structure and income distribution point of view,China's consumer tax to expand the analysis of the regulatory function.Based on the adjustment function of consumer tax,from raising revenue,tax,levy link aspects of view,the adjustment function of consumer tax launched an international comparison,and summarizes relevant international experience,which is China's further consumer tax reforms significance.Based on the review of the consumer tax reform on the basis of adjustment function of consumer tax,in terms of lack of consumer tax levy,the defect excise tax levied link insufficient for the inadequacies of China's current consumer tax expand analyzed.Finally,based on the study of domestic and international adjustment function of consumer tax analysis,ranging from the collection of excise taxes,tax rates,levy links several aspects of our country in a new round of fiscal reform background consumer tax reform proposals feasible.Through the consumer tax reform review,drawing on international experience on the basis of today's world based on economic background and environmental background,the reform of consumer tax will continue its regulatory function will play a greater role.